IRPC Public Company Limited Approved the dividend payment of the Company's 2023 operating results at the rate of THB 0.03 per share, amounting to approximate 613 million Baht. The dividend will be paid from the unappropriated retained earnings as of December 31, 2022, which can be classified into 3 parts as follows: (1) 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. (2) 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 (3) 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, 2024, to rightful shareholders whose names were recorded on February 28, 2024 (Record Date).