Form to Report on Names of Members and Scope of Work of the Audit Committee (F24-1)

Form to Report on Names of Members and Scope of Work of the Audit Committee (F24-1) Date of shareholders/board resolution : 14-Aug-2026 The Audit Committee is consisted of No : 1 Audit Committee's Position : CHAIRMAN OF THE AUDIT COMMITTEE Full Name : Mr.RATHIAN SRIMONGKOL Remaining term in office (year) : 3 Year 1 Month 4 Day No : 2 Audit Committee's Position : AUDIT COMMITTEE Full Name : Mr.TEVIN VONGVANICH Remaining term in office (year) : 3 Year 1 Month 4 Day No : 3 Audit Committee's Position : AUDIT COMMITTEE Full Name : Mrs.KAISRI NUENGSIGKAPIAN Remaining term in office (year) : 3 Year 1 Month 4 Day The order of audit committee number(s) that has/have adequate expertise and experience to review creditability of the financial reports. : 1-3 Scope of duties and responsibilities of the audit committee to the board of director : The Audit Committee has the duties as delegated by the company's board of directors as follows: A. Financial Statements 1. to review the Company's financial reporting process to ensure that it is adequate, effective and sufficient; 2. to review material issues and exceptional items and obtain sufficient clarifications from the external auditors and the management; 3. to review and approve the three quarterly (Q1, Q2 and Q3) interim financial statements with management and the external auditors before the same are published and filed with the regulators; 4. to review annual financial statements and recommending the same to the Board of Directors for their approval; 5. to review and approve the three quarterly (Q1, Q2 and Q3) interim Management Discussion and Analysis (MD&A) reports before the same are published and filed with the regulators; 6. to review the annual Management Discussion and Analysis (MD&A) report and recommending the same to the Board of Directors for their approval; B. Internal Control 1. to review and assess the adequacy of the Company's internal control system with the Company's management, external and internal auditors; 2. to understand the scope of internal and external auditors' review of internal control and review the significant findings and recommendations along with the management responses. C. Internal Audit 1. to approve the appointment, transfer and dismissal of the Head of Internal Audit department; 2. to approve the annual audit plan and all major changes to the audit plan. Review the internal audit activity's performance relative to its plan; 3. to review the effectiveness of the internal audit function. D. External Audit 1. to recommend the selection, nomination, and dismissal of an independent person/entity to be the company's auditor, and to propose such person/ entity's remuneration; 2. to attend a non-management meeting with the independent auditor at least once in a year. E. Compliance 1. to review the company's compliance with the law on securities and exchange, the regulations of the Stock Exchange of Thailand, and the laws relating to the company's business(es); 2. to obtain regular updates from management and company legal counsel / Head of Legal department regarding legal and compliance related matters. F. Reporting Responsibilities 1. to review and ensure disclosure in the company's annual report, an Audit Committee's report which must be signed by the Chairman of the Audit Committee and consist of at least the following information: (a) an opinion on the accuracy, completeness and credibility of the company's financial report; (b) an opinion on the adequacy of the company's internal control system; (c) an opinion on the compliance with the law on securities and exchange, the regulations of the Stock Exchange of Thailand, or the laws relating to the company's business; (d) an opinion on the suitability of an auditor; (e) an opinion on the transactions that may lead to conflicts of interests; (f) the number of the Audit Committee meetings, and the attendance at such meetings by each committee member; (g) an opinion or overview of the comments received by the Audit Committee on its performance of duties in accordance with the charter; and (h) other transactions which, according to the Audit Committee's opinion, should be known to the shareholders and general investors. G. Other Responsibilities 1. to review the connected transactions, or the transactions that may lead to conflicts of interest, to ensure that they are in compliance with the laws and the regulations of the Stock Exchange of Thailand and the internal policy of the Company, and are reasonable and justified; 2. to review the hedging transactions of the Company undertaken from risk management perspective and to ensure that they are in compliance with the internal policy of the Company, and are reasonable and justified; 3. to review the measures taken by the Company for countering any anti-corruption and/or bribe as part of good Corporate Governance as per the guidelines of Thai Institute of Directors Association; 4. to provide their views on Acquisition and Disposition of Assets Transactions as required in the Schedule 1 and 2 of the Stock Exchange of Thailand, if they are different from opinions of the Board of Directors on such transactions; 5. to engage external agencies for soliciting professional opinions, if required; 6. to institute and oversee special investigations, as needed; 7. to review and assess the adequacy of the committee charter annually, requesting board approval for proposed changes, and ensure appropriate disclosure as may be required by law or regulation; 8. to perform any other act as assigned by the Company's Board of Directors, with the approval of the Audit Committee. The Audit Committee is responsible to the Board of Directors according to the duties assigned by the Board of Directors. ______________________________________________________________________ The company hereby certifies that 1. The qualifications of the aforementioned members meet all the requirements of the Stock Exchange of Thailand; and 2. The scope of duties and responsibilities of the audit committee as stated above meet all the requirements of the Stock Exchange of Thailand Signature _________________ ( Mr.SANJAY AHUJA ) DIRECTOR Authorized to sign on behalf of the company Signature _________________ ( Mr.YASHOVARDHAN LOHIA ) DIRECTOR Authorized to sign on behalf of the company ______________________________________________________________________ This announcement was prepared and disseminated by listed company or issuer through the electronic system which is provided for the purpose of dissemination of the information and related documents of listed company or issuer to the Stock Exchange of Thailand only. The Stock Exchange of Thailand has no responsibility for the correctness and completeness of any statements, figures, reports or opinions contained in this announcement, and has no liability for any losses and damages in any cases. 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