Financial Transaction with Risk to the Financial Position and Operating Performance.

Financial Transaction with Risk to the Financial Position and Operating Performance Item : 1 Quarter / Year : Quarter 2 / 2026 Name of Transaction : Name of the item: Loss on revision of estimated cash flows of loans receivable from purchased non-performing receivables that were credit-impaired on acquisition (Purchased or Originated Credit-Impaired: POCI) Type of Transaction : - Expected Credit Loss (ECL) Details of Loss Amounts Loss Amounts (Thousand Baht) : (42,257.29) Proportion of Loss Amount Compared with the Latest Financial Statements (Unit : Thousand Baht) Operating Income Quarter 2 30 June 2026 : 52,885.32 % Loss Amounts Quarter 2 30 June 2026 : 79.90 For 6 Months 30 June 2026 : 107,501.01 % Loss Amounts For 6 Months 30 June 2026 : 39.31 Net Profit (Loss) Attributable to Owners of the Parent Quarter 2 30 June 2026 :(10,391.075) % Loss Amounts Quarter 2 30 June 2026 : 406.67 For 6 Months 30 June 2026 : 15,307.598 % Loss Amounts For 6 Months 30 June 2026 : 276.05 The Relevant Transaction Value Quarter 2 30 June 2026 : 564,533.81 % Loss Amounts Quarter 2 30 June 2026 : 7.49 For 6 Months 30 June 2026 : 564,533.81 % Loss Amounts For 6 Months 30 June 2026 : 7.49 Shareholders' Equity Attributable to Owners of the Parent Quarter 2 30 June 2026 : 1,686,721.06 % Loss Amounts Quarter 2 30 June 2026 : 2.51 For 6 Months 30 June 2026 : 1,686.72 % Loss Amounts For 6 Months 30 June 2026 : 3.14 Current Progress Status : Rectification Completed (End of Progress Reporting) Remark : Events after the reporting period On 3 August 2026, THAM was the winning bidder for a non-performing asset portfolio from a consumer finance operator at a price of THB 16.36 million, funded entirely from the Company's own capital and without creating any debt obligation. This demonstrates that the core business continues to operate as normal and that the Group retains sufficient liquidity to continue investing in portfolio expansion. Summary for investors - The loss on revision of estimated cash flows of POCI assets of THB 130.722 million (net impact THB 42.046 million) is an accounting impact on an accrual basis under TFRS 9, and does not affect the Group's cash outflows. - As at 30 June 2026, the Group held cash and current financial assets totalling THB 760.863 million, total current assets of THB 821.198 million and total equity of THB 1,700.058 million, against total liabilities of only THB 40.804 million, with no borrowings from commercial banks and no debentures. Its financial position and liquidity are therefore strong. - The portfolios whose estimates were revised downward have already generated cash collections from debtors at a level covering the acquisition cost of those portfolios, and cumulative actual cash collected still exceeds the estimated cash receipts under financial reporting standard TFRS 9. - The Company has recorded the item in full in accordance with the auditor's proposal, while holding a different view on certain future cash flow assumptions. It will strengthen measures to prevent and mitigate the risk of similar events by working with the auditor from a single set of data well before each period closes, so that future estimates reflect the specific characteristics of the business more fully. ______________________________________________________________________ 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. In case you have any inquiries or clarification regarding this announcement, please directly contact listed company or issuer who made this announcement. If you would like to see the full details of this information, please click view "full details" in attached file.