Common use of OPERATING SEGMENT Clause in Contracts

OPERATING SEGMENT. The Company operates in a single line of business, namely the Shrink Films or Sleeve Labels business, which major products seperated to shrink-fitting labels and molds for printing labels which are related to the production of shrink-fitting labels. Their operations are carried on only in Thailand. Both products have similar group of customers therefore, the management considers that the Company operates in one major business segment. 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 assesses 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. Information about geographical areas The Company’s revenue from sales separated by geographical area for the three-month period ended March 31, 2024 and 2023, were summarized as follows: Thousand Baht 2024 2023 Domestic 240,062 232,457 Export - - Total 240,062 232,457 18. TAX EXPENSE Major components of tax expense for the three-month period ended March 31, 2024 and 2023 consisted of: Thousand Baht 2024 2023 Tax expense shown in profit or loss: Current tax expense: Tax expense for the period 1,288 - Deferred tax expense : Changes in temporary differences relating to the original recognition and reversal 310 777 Total 1,598 777 Tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year applied to the pre-tax income of the interim period. The effective tax rate of the Company in respect of continuing operations three-month periods ended March 31, 2024 were 19.78% (March 31, 2023 : 18.92%). These changes in effective tax rate were caused by the different treatment for accounting and taxation purposes of certain items of expense and the carry forward of unused tax losses in the financial statements.

OPERATING SEGMENT. The Company operates in a single line of business, namely the Shrink Films or Sleeve Labels business, which major products seperated to shrink-fitting labels and molds for printing labels which are related to the production of shrink-fitting labels. Their operations are carried on only in Thailand. Both products have similar group of customers therefore, the management considers that the Company operates in one major business segment. 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 assesses 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. Information about geographical areas The Company’s revenue from sales separated by geographical area for the three-month period ended March 31, 2024 2023 and 20232022, were summarized as follows: Thousand Baht 2024 2023 2022 Domestic 240,062 232,457 199,898 Export - - 44 Total 240,062 232,457 199,942 18. TAX EXPENSE Major components of tax expense for the three-month period ended March 31, 2024 2023 and 2023 2022 consisted of: Thousand Baht 2024 2023 2022 Tax expense shown in profit or loss: Current tax expense: Tax Income tax expense for the period 1,288 - 4,116 Deferred tax expense : Changes in temporary differences relating to the original recognition and reversal 310 777 89 Total 1,598 777 4,205 Tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year applied to the pre-tax income of the interim period. The effective tax rate of the Company in respect of continuing operations three-month periods ended March 31, 2024 2023 were 19.7818.92% (March 31, 2023 2022 : 18.9220.12%). These changes in effective tax rate were caused by the different treatment for accounting and taxation purposes of certain items of expense and the carry forward of unused tax losses in the financial statements.

OPERATING SEGMENT. The Company operates in a single line of business, namely the Shrink Films or Sleeve Labels business, which major products seperated to shrink-fitting labels and molds for printing labels which are related to the production of shrink-fitting labels. Their operations are carried on only in Thailand. Both products have similar group of customers therefore, the management considers that the Company operates in one major business segment. 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 assesses 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. Information about geographical areas The Company’s revenue from sales separated by geographical area for the three-month period ended March 31, 2024 2022 and 20232021, were summarized as follows: Thousand Baht 2024 2023 2022 2021 Domestic 240,062 232,457 199,898 184,563 Export - - 44 262 Total 240,062 232,457 199,942 184,825 18. TAX EXPENSE Major components of tax expense for the three-month period ended March 31, 2024 2022 and 2023 2021 consisted of: Thousand Baht 2024 2023 2022 2021 Tax expense shown in profit or loss: Current tax expense: Tax Income tax expense for the period 1,288 - 4,116 6,212 Deferred tax expense expense: Changes in temporary differences relating to the original recognition and reversal 310 777 89 803 Total 1,598 777 4,205 7,015 Tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year applied to the pre-tax income of the interim period. The effective tax rate of the Company in respect of continuing operations three-month periods ended March 31, 2024 2022 were 19.7820.12% (( March 31, 2023 2021 : 18.9219.80%). These changes in effective tax rate were caused by the different treatment for accounting and taxation purposes of certain items of expense and the carry forward of unused tax losses in the financial statements.

OPERATING SEGMENT. The Company operates in a single line of business, namely the Shrink Films or Sleeve Labels business, which major products seperated to shrink-fitting labels and molds for printing labels which are related to the production of shrink-fitting labels. Their operations are carried on only in Thailand. Both products have similar group of customers therefore, the management considers that the Company operates in one major business segment. 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 assesses 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. Information about geographical areas The Company’s revenue from sales separated by geographical area for the three-month period and six-month periods ended March 31June 30, 2024 2020 and 20232019, were summarized as follows: Thousand Baht 2024 2023 For the three-month period ended June 30 For the six-month period ended June 30 2020 2019 2020 2019 Domestic 240,062 232,457 165,972 154,061 327,837 289,052 Export - - 56 2,205 107 5,566 Total 240,062 232,457 18166,028 156,266 327,944 294,618 21. INCOME TAX EXPENSE Major components of income tax expense for the three-month period and six-month periods ended March 31June 30, 2024 2020 and 2023 2019 consisted of: Thousand Baht 2024 2023 Tax For the three-month period ended June 30 For the six-month period ended June 30 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Tax Income tax expense for the period 1,288 - 5,892 5,361 10,100 9,195 Deferred tax expense : (tax income): Changes in temporary differences relating to the original recognition and reversal 310 777 (1,078) (644) (525) (1,106) Total 1,598 777 4,814 4,717 9,575 8,089 Tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year applied to the pre-tax income of the interim period. The effective tax rate of the Company in respect of continuing operations threefor the six-month periods period ended March 31June 30, 2024 2020 were 19.7821.50% (March 31June 30, 2023 2019: 18.9220.10%). These changes in effective tax rate were caused by the different treatment for accounting and taxation purposes of certain items of expense and the carry forward of unused tax losses in the financial statements.

OPERATING SEGMENT. The Company operates in a single line of business, namely the Shrink Films or Sleeve Labels business, which major products seperated to shrink-fitting labels and molds for printing labels which are related to the production of shrink-fitting labels. Their operations are carried on only in Thailand. Both products have similar group of customers therefore, the management considers that the Company operates in one major business segment. 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 assesses 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. Information about geographical areas The Company’s revenue from sales separated by geographical area for the three-month period and six- month periods ended March 31June 30, 2024 2021 and 20232020, were summarized as follows: Thousand Baht 2024 2023 For the three-month period ended June 30 For the six-month period ended June 30 2021 2020 2021 2020 Domestic 240,062 232,457 219,693 165,972 404,256 327,837 Export - - 38 56 300 107 Total 240,062 232,457 18219,731 166,028 404,556 327,944 19. INCOME TAX EXPENSE Major components of income tax expense for the three-month period and six-month periods ended March 31June 30, 2024 2021 and 2023 2020 consisted of: Thousand Baht 2024 2023 Tax For the three-month period ended June 30 For the six-month period ended June 30 2021 2020 2021 2020 Income tax expense shown in profit or loss: Current tax expense: Tax Income tax expense for the period 1,288 - 8,814 5,892 15,026 10,100 Deferred tax expense : (tax income): Changes in temporary differences relating to the original recognition and reversal 310 777 282 (1,078) 1,085 (525) Total 1,598 777 9,096 4,814 16,111 9,575 Tax expense is recognised based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year applied to the pre-tax income of the interim period. The effective tax rate of the Company in respect of continuing operations threefor the six-month periods period ended March 31June 30, 2024 2021 were 19.7819.72% (March 31June 30, 2023 2020 : 18.9221.50%). These changes in effective tax rate were caused by the different treatment for accounting and taxation purposes of certain items of expense and the carry forward of unused tax losses in the financial statements.