the period of one and a half years from the first trading date. Upon the expiry of each 6 months period of the prescribed time line, these shareholders will be allowed to sell of 25% of the total amount of shares prohibited for sale and the rest after completion of one and a half years. Others -None- Statistical Summary Workpoint Entertainment Public Company Limited ----------In Thousands ------------- ------------------(Baht/share*) -------------- Year TOTAL SALES NET PROFIT EARNINGS DIVIDEND BOOK VALUE PAYOUT (LOSS) (LOSS) RATIO (%) 2001 444,585 46,816 23.41* 5.00* 119.77* 100.20% 2002 495,851 64,573 32.29* 56.00* 75.17* 173.43% 2003 633,118 108,685 21.61* 43.34* 39.57* 200.56% 6 months Ending 408,857 95,151 0.59 - 1.84 - June 30,2004 Note * In Year 2001-2003 if Par @ 1 Baht ** In December, 2003, the company increased paid-up capital from 2 million Baht to 160 million Baht (Increase the capital from 20,000 shares to 1.60 million shares at Par 100 Baht) *** In February 2004, the company changed the Par value from 100 Baht to 1 Baht Workpoint Entertainment Public Company Limited and its Subsidiaries ----------In Thousands ------------- ------------------(Baht/share*) -------------- Year TOTAL SALES NET PROFIT EARNINGS DIVIDEND BOOK VALUE PAYOUT (LOSS) (LOSS) RATIO (%) 2001 444,585 46,816 23.41* 5.00* 119.77* 100.20% 2002 495,851 64,573 32.29* 56.00* 75.17* 173.43% 2003 634,060 108,685 21.61* 43.34* 39.57* 200.56% 6 months Ending 414,906 95,151 0.60 - 1.84 - June 30,2004 Note * In Year 2001-2003 if Par @ 1 Baht ** In December, 2003, the company increased paid-up capital from 2 million Baht to 160 million Baht (Increase the capital from 20,000 shares to 1.60 million shares at Par 100 Baht) *** In February 2004, the company changed the Par value from 100 Baht to 1 Baht Workpoint Entertainment Public Company Limited Important items in the Financial Statements For the Fiscal Years Period of January 1-December 31 (Unit: Thousand Baht) Audited Actual Audited Actual Audited Actual Reviewed Actual of 6 2001 2002 2003 months ended June 30,2004 Cash and Cash at bank 80,583 102,517 50,887 82,084 Account Receivable 118,254 100,428 118,511 187,525 Inventory 1,431 7,047 14,541 16,195 Total Current Assets 224,155 225,430 187,580 300,260 Investment under equity method - - 2,900 3,356 Land for Development - 52,000 45,000 61,118 Property, Plant and Equipment, Net 67,607 41,847 47,831 53,046 Total Assets 319,677 328,907 289,291 424,331 Account Payable 29,185 34,238 33,730 36,900 Short term Loan from Directors - 101,250 - - Total Current Liabilities 80,133 178,572 90,270 130,160 Authorized Share Capital 2,000 2,000 160,000 200,000 Paid-up Share Capital 2,000 2,000 160,000 160,000 Retained Earnings (Deficit) 237,544 148,336 39,021 134,172 Total Shareholders' equity 239,544 150,336 199,021 294,172 Revenues from TV program production 443,309 491,986 611,622 402,663 Other revenues 1,276 3,865 21,497 5,738 Total Revenues 444,585 495,851 633,118 408,857 Cost - TV program production 267,519 304,628 342,856 202,428 Selling and administrative expenses 109,358 84,589 112,974 66,477 Other expenses - - 5,596 - Interest Expense - 13,442 10,717 0.11 Net Profit 46,816 64,573 108,685 95,151 Earning per share (Baht) 2,341 3,229 2,161 0.60 Fully Diluted EPS, Par @ 100 Baht* 2,341 3,229 68 120 Fully Diluted EPS, Par @ 1 Baht** 23.41 32.29 0.68 1.20 Cash flow from operating activities 76,815 118,687 62,961 Cash flow from investing activities (29,757) (9,252) (33,302) Cash flow from financing activities (10,750) (161,250) - Net increase(decrease) in cash and cash equivalents 36,308 (51,816) 29,659 Note * In December, 2003, the company increased paid-up capital from 2 million Baht to 160 million Baht (Increase the capital from 20,000 shares to 1.60 million shares at Par 100 Baht) ** In February 2004, the company changed the Par value from 100 Baht to 1 Baht Workpoint Entertainment Public Company Limited and its Subsidiaries Important items in the Financial Statements For the Fiscal Year Period of January 1- December 30 (Unit: Thousand Baht) Audited Actual Audited Actual Audited Actual Reviewed Actual of 6 2001 2002 2003 months ended June 30,2004 Cash and Cash at bank 80,583 102,517 53,080 86,594 Account Receivable 118,254 100,428 119,449 190,801 Inventory 1,431 7,047 15,446 18,099 Total Current Assets 224,155 225,430 191,683 305,079 Land for Development - - 45,000 61,118 Property, Plant and Equipment, Net 67,607 41,847 48,090 53,699 Total Assets 319,677 328,907 290,752 427,205 Account Payable 29,185 34,238 34,722 38,995 Total Current Liabilities 80,133 178,572 91,731 133,034 Authorized Share Capital 2,000 2,000 160,000 200,000 Paid-up Share Capital 2,000 2,000 160,000 160,000 Retained Earnings (Deficit) 237,544 148,336 39,021 134,172 Total Shareholders' equity 239,544 150,336 199,021 294,172 Revenues from TV program production 443,309 491,986 611,622 402,663 Revenues from Publishing - - 941 6,645 Other revenues 1,276 3,865 21,497 5,598 Total Revenues 444,585 495,851 634,060 414,906 Cost - TV program production 267,519 304,628 342,856 202,428 Cost Publishing - - 510 4,301 Selling and administrative expenses 109,358 84,589 115,646 68,043 Other expenses - - 4,497 - Interest Expense - 13,442 10,717 0.11 Net Profit 46,816 64,573 108,685 95,151 Earning per share (Baht) 2,341 3,229 2,161 0.60 Fully Diluted EPS, Par @ 100 Baht* 2,341 3,229 68 120 Fully Diluted EPS, Par @ 1 Baht** 23.41 32.29 0.68 1.20 Cash flow from operating activities 76,815 117,387 61,654 Cash flow from investing activities (29,757) (6,662) (29,678) Cash flow from financing activities (10,750) (161,250) - Net increase(decrease) in cash and cash equivalents 36,308 (50,526) 31,977 Note * In December, 2003, the company increased paid-up capital from 2 million Baht to 160 million Baht (Increase the capital from 20,000 shares to 1.60 million shares at Par 100 Baht) ** In February 2004, the company changed the Par value from 100 Baht to 1 Baht Prepared by National Securities Public Co., Ltd.