Common use of OPERATING SEGMENT Clause in Contracts

OPERATING SEGMENT. The Company operates its main business in reportable operating segments according to the type of products and services provided with the main geographical area in Thailand as follows: Type of operating segments Type of products and services of segment - Sales including installment segment (main segment) Computer network systems, fully integrated of communication system, wireless communication system, network security system, data centre solution and management system and network system management including to provide maintenance services related to such systems - Other segments System development installation including related services and other services 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 basis consistent with that used to assess operating profit or loss in the financial statements. Details of financial information classified by operating segments for the years ended December 31, 2020 and 2019 were as follows: THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Million Baht Consolidated statement of comprehensive income (partial) For the year ended December 31, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 Cost of sales and services (411.72) (346.85) (97.58) (85.36) (8.14) (9.14) (517.44) (441.35) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 Interest income 3.00 1.99 Other income 1.55 0.73 Selling expense (35.27) (34.26) Administration expense (115.48) (104.10) Other expense - (0.44) Finance cost (1.01) (0.48) Income tax expense (14.87) (12.71) Profit for the period 53.87 48.92 Million Baht Separate statement of comprehensive income (partial) For the year ended December 31, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 Cost of sales and services (411.72) (346.85) (97.58) (85.36) (8.14) (9.14) (517.44) (441.35) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 Interest income 3.00 1.99 Other income 1.55 0.73 Selling expense (35.27) (34.26) Administration expense (115.39) (104.10) Other expense - (0.44) Finance cost (1.01) (0.48) Income tax expense (14.87) (12.71) Profit for the period 53.96 48.92 Geographic information The Company operates its business in a single geographic region in Thailand only. As a result, all of revenues and assets as reflected in these financial statements pertain exclusively to this geographical reportable segment. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Major customer For the year ended December 31, 2020 and 2019, the Company had no revenues from sales and services from any customers with the amount over 10% of the total revenue.

OPERATING SEGMENT. The Company Group operates its main business in reportable operating segments according to the type of products and services provided with the main geographical area in Thailand as follows: Type of operating segments Type of products and services of segment - Sales including installment segment (main segment) Computer network systems, fully integrated of communication system, wireless communication system, network security system, data centre solution and management system and network system management including to provide maintenance services related to such systems - Other segments System development installation including related services and other services 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 Group assesses the performance of the operating segment by using the operating profit or loss as the basis consistent with that used to assess operating profit or loss in the financial statements. Details of financial information classified by operating segments for the years three-month and nine- month periods ended December 31September 30, 2020 and 2019 were as follows: THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Million Baht Consolidated statement of comprehensive income (partial) For the year three-month period ended December 31September 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 134.54 99.39 42.15 39.00 2.66 2.06 179.35 140.45 Cost of sales and services (411.72101.35) (346.8570.34) (97.5824.39) (85.3617.90) (8.141.41) (9.140.67) (517.44127.15) (441.3588.91) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 33.19 29.05 17.76 21.10 1.25 1.39 52.20 51.54 Interest income 3.00 1.99 0.81 0.47 Other income 1.55 0.73 - 0.08 Selling expense (35.2710.54) (34.266.10) Administration expense (115.4828.69) (104.1026.26) Other expense - (0.440.08) (0.10) Finance cost (1.010.18) (0.480.09) Income tax expense (14.872.69) (12.713.97) Profit for the period 53.87 48.92 10.83 15.57 Million Baht Separate statement of comprehensive income statement (partial) For the year three-month period ended December 31September 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 134.54 99.39 42.15 39.00 2.66 2.06 179.35 140.45 Cost of sales and services (411.72101.35) (346.8570.34) (97.5824.39) (85.3617.90) (8.141.41) (9.140.67) (517.44127.15) (441.3588.91) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 33.19 29.05 17.76 21.10 1.25 1.39 52.20 51.54 Interest income 3.00 1.99 0.81 0.47 Other income 1.55 0.73 - 0.08 Selling expense (35.2710.54) (34.266.10) Administration expense (115.3928.66) (104.1026.26) Other expense (0.08) (0.10) Finance cost (0.18) (0.09) Income tax expense (2.69) (3.97) Profit for the period 10.86 15.57 Million Baht Consolidated statement of comprehensive income (partial) For the nine-month period ended September 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 383.12 337.23 126.05 119.35 11.21 5.18 520.38 461.76 Cost of sales and services (283.82) (242.80) (72.39) (66.78) (7.11) (2.07) (363.32) (311.65) Gross profit 99.30 94.43 53.66 52.57 4.10 3.11 157.06 150.11 Interest income 2.20 1.50 Other income 0.55 0.50 Selling expense (28.01) (27.69) Administration expense (83.44) (76.32) Other expense - (0.440.26) Finance cost (1.010.90) (0.480.27) Income tax expense (14.879.39) (12.719.85) Profit for the period 53.96 48.92 38.07 37.72 Million Baht Separate comprehensive income statement (partial) For the nine-month period ended September 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 383.12 337.23 126.05 119.35 11.21 5.18 520.38 461.76 Cost of sales and services (283.82) (242.80) (72.39) (66.78) (7.11) (2.07) (363.32) (311.65) Gross profit 99.30 94.43 53.66 52.57 4.10 3.11 157.06 150.11 Interest income 2.20 1.50 Other income 0.55 0.50 Selling expense (28.01) (27.69) Administration expense (83.41) (76.32) Other expense - (0.26) Finance cost (0.90) (0.27) Income tax expense (9.39) (9.85) Profit for the period 38.10 37.72 Geographic information The Company Group operates its business in a single geographic region in Thailand only. As a result, all of revenues and assets as reflected in these financial statements pertain exclusively to this geographical reportable segment. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Major customer For the year ended December 31, 2020 and 2019, the Company had no revenues from sales and services from any customers with the amount over 10% of the total revenue.

OPERATING SEGMENT. The Company Group operates its main business in reportable operating segments according to the type of products and services provided with the main geographical area in Thailand as follows: Type of operating segments Type of products and services of segment - Sales including installment segment (main segment) Computer network systems, fully integrated of communication system, wireless communication system, network security system, data centre solution and management system and network system management including to provide maintenance services related to such systems - Other segments System development installation including related services and other services 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 Group assesses the performance of the operating segment by using the operating profit or loss as the basis consistent with that used to assess operating profit or loss in the financial statements. Details of financial information classified by operating segments for the years three-month periods ended December March 31, 2021 and 2020 and 2019 were as follows: THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Million Baht Consolidated statement of comprehensive income (partial) For the year three-month period ended December March 31, Sales including instalment Maintenance services Others Total 0000 0000 0000 2020 2019 2021 2020 2019 2021 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 77.99 110.44 39.97 42.32 8.16 5.29 126.12 158.05 Cost of sales and services (411.7262.07) (346.8583.01) (97.5823.16) (85.3623.07) (8.144.51) (9.143.56) (517.4489.74) (441.35109.64) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 15.92 27.43 16.81 19.25 3.65 1.73 36.38 48.41 Interest income 3.00 1.99 0.83 0.58 Other income 1.55 0.73 1.29 0.06 Selling expense (35.276.10) (34.267.36) Administration expense (115.4828.80) (104.10) Other expense - (0.4426.59) Finance cost (1.010.11) (0.480.52) Income tax expense (14.870.82) (12.712.92) Profit for the period 53.87 48.92 2.67 11.66 Million Baht Separate statement of comprehensive income statement (partial) For the year three-month period ended December March 31, Sales including instalment Maintenance services Others Total 0000 0000 0000 2020 2019 2021 2020 2019 2021 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 77.99 110.44 39.97 42.32 4.88 5.29 122.84 158.05 Cost of sales and services (411.7262.07) (346.8583.01) (97.5823.16) (85.3623.07) (8.142.14) (9.143.56) (517.4487.37) (441.35109.64) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 15.92 27.43 16.81 19.25 2.74 1.73 35.47 48.41 Interest income 3.00 1.99 0.83 0.58 Other income 1.55 0.73 1.45 0.06 Selling expense (35.276.10) (34.267.36) Administration expense (115.3927.77) (104.10) Other expense - (0.4426.59) Finance cost (1.010.11) (0.480.52) Income tax expense (14.870.82) (12.712.92) Profit for the period 53.96 48.92 2.95 11.66 Geographic information The Company Group operates its business in a single geographic region in Thailand only. As a result, all of revenues and assets as reflected in these financial statements pertain exclusively to this geographical reportable segment. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Major customer For the year ended December 31, 2020 and 2019, the Company had no revenues from sales and services from any customers with the amount over 10% of the total revenue.

OPERATING SEGMENT. The Company operates its main business in reportable operating segments according to the type of products and services provided with the main geographical area in Thailand as follows: Type of operating segments Type of products and services of segment - Sales including installment segment (main segment) Computer network systems, fully integrated of communication system, wireless communication system, network security system, data centre solution and management system and network system management including to provide maintenance services related to such systems - Other segments System development installation including related services and other services 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 basis consistent with that used to assess operating profit or loss in the financial statements. Details of financial information classified by operating segments for the years three-month and six- month periods ended December 31June 30, 2020 and 2019 were as follows: THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Million Baht Consolidated statement of comprehensive income (partial) For the year three-month period ended December 31June 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 138.14 138.31 41.58 38.74 3.25 1.42 182.97 178.47 Cost of sales and services (411.7299.46) (346.85101.55) (97.5824.93) (85.3623.31) (8.142.14) (9.140.78) (517.44126.53) (441.35125.64) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 38.68 36.76 16.65 15.43 1.11 0.64 56.44 52.83 Interest income 3.00 1.99 0.81 0.77 Other income 1.55 0.73 0.57 0.44 Selling expense (35.2710.11) (34.2611.80) Administration expense (115.4828.15) (104.1025.36) Other expense - (0.440.07) Finance cost (1.010.20) (0.480.11) Income tax expense (14.873.78) (12.713.47) Profit for the period 53.87 48.92 15.58 13.23 Million Baht Separate statement of comprehensive income (partial) For the year six-month period ended December 31June 30, Sales including instalment Maintenance services Others Total 2020 2019 2020 2019 2020 2019 2020 2019 Revenues from sales and services 544.07 461.15 171.79 160.25 17.53 18.14 733.39 639.54 248.58 237.84 83.90 80.35 8.54 3.12 341.02 321.31 Cost of sales and services (411.72182.47) (346.85172.46) (97.5848.00) (85.3648.88) (8.145.70) (9.141.40) (517.44236.17) (441.35222.74) Gross profit 132.35 114.30 74.21 74.89 9.39 9.00 215.95 198.19 66.11 65.38 35.90 31.47 2.84 1.72 104.85 98.57 Interest income 3.00 1.99 1.39 1.00 Other income 1.55 0.73 0.63 0.45 Selling expense (35.2717.47) (34.2621.59) Administration expense (115.3954.74) (104.1049.65) Other expense - (0.440.16) Finance cost (1.010.72) (0.480.59) Income tax expense (14.876.70) (12.715.88) Profit for the period 53.96 48.92 27.24 22.15 Geographic information The Company operates its business in a single geographic region in Thailand only. As a result, all of revenues and assets as reflected in these financial statements pertain exclusively to this geographical reportable segment. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS (CONT.) DECEMBER 31, 2020 Major customer For the year ended December 31, 2020 and 2019, the Company had no revenues from sales and services from any customers with the amount over 10% of the total revenue.