The document is a cover page for the supporting document on external audit on risk management processes of WHA Corporation Public Company Limited (WHA). WHA presents this document in order to demonstrate that WHA has conducted an external audit on risk management processes.

Report year 2024:

KPMG Phoomchai Business Advisory Ltd., a Thai limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited performed an audit on WHA’s risk management processes under the following 4 topics;

• The Company has defined its objectives clearly and adequate to be able to identify and assess risks related to achieving its objectives.
• The Company comprehensively identifies and analyzes all types of risks that may affect the achievement of objectives throughout the organization.
• The Company considers the potential for corruption in assessing risks to achieve the objectives of the organization.
• The Company can identify and evaluate changes that may affect the internal control system.

Overview result of audit the risk management process:

• The Company establishes a risk management policy and reviews it annually by the Risk Management Committee.
• The Company establishes a risk management plan that is appropriate for the risks identified, and identifies responsible persons and implements the plan, including monitoring the performance of the plan as specified in the Risk Management Policy.
• The Risk Management Committee is responsible for considering, reviewing, and reviewing the Company's risk management policy, framework, and overall risk management structure.
• The Risk Management Working Group monitors and evaluates the performance of the risk management plan regularly and reports to the Risk Management Committee quarterly, considering both external and internal risk factors, covering strategic risk, operational risk, financial risk, compliance risk, sustainability risks or Environmental, Social, and Governance (ESG) risks, human rights risks, corruption risks, information technology risks, personal data risks, and emerging risks.
• The Company requires all levels of employees and the Risk Management Working Group to undergo risk management training annually. In 2024, the Company organized a Materiality and Sustainability Risk Analysis training course, which is required for all levels of employees.
• The Company establishes accounting policies, accounting manuals, and financial reports in accordance with generally accepted accounting principles. The Company's quarterly and annual financial statements have been reviewed and audited by an auditor licensed by the Securities and Exchange Commission.
• The Company has prepared a business continuity plan for crisis management. (Business Continuity Plan: BCP) In 2024, the company has rehearsed its business continuity plan for industrial estates.

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