IRPC Public Company Limited at its AGM held on April 5, 2023 Approved the dividend for the year 2022 operating results at THB 0.07 per share. Since the Company already paid the interim dividend for the first half of 2022 operating at the rate of THB 0.04 per share; therefore, the remaining dividends to be paid for the 2022 last 6-month results would be THB 0.03 per share, or approximately THB 613 million. The dividend will be paid from the unappropriated retained earnings as of December 31, 2022, which can be classified into 3 parts as follows: The amount of THB 0.01 per share is paid from the tax exemption retained earnings, according to Board of Investment (BOI) privilege; therefore, individual shareholder is not subjected to withholding tax and not entitled to a tax credit for this portion.

The amount of THB 0.01 per share is paid from the retained earning with 20% corporate income tax; therefore, individual shareholder, is subjected to 10% withholding tax. This portion of dividend can be credited at 20/80. The amount of THB 0.01 per share is paid from the retained earnings with was not subjected to corporate income tax due to the tax losses offset; therefore, individual shareholder is subjected to 10% withholding tax and not entitled to a tax credit for this portion.

The dividends will be paid on April 26, 2023, to rightful shareholders whose names were recorded on February 22, 2023 (Record Date).