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16. Dividend paid

Approved by 2011 Annual General Meeting of the shareholders on 25 April 2011 Interim dividends for 2011 The Company’s Board of Directors’ meeting on 10 August 2011

Total dividends

(Unit: Thousand Baht) Dividend per share (Baht/share) Paid on

Final dividends for 2010

Final dividends for 2011

2012 Annual General Meeting of the shareholders on 23 April 2012

67,950

0.06

6 May 2011

67,950 135,900

0.06

5 September 2011

22,650

0.02

10 May 2012

17. Expenses by nature

Significant expenses by nature are as follows:

Salary and wages and other employee benefits Depreciation Raw materials and consumables used Changes in inventories of finished goods

2012 44,106 38,433 2,104,169 106,424

(Unit: Thousand Baht) 2011 40,133 27,277 1,745,101 (92,317)

18. Income tax

Income tax was calculated on profit (loss) before income tax for the years, after adding back provisions and certain expenses which are disallowable for tax computation purposes. For tax purposes, provisions are treated as expenses when loss is actually incurred.

19. Basic earnings per share

Basic earnings per share is calculated by dividing profit (loss) for the year attributable to equity holders of the Company (excluding other comprehensive income) by the weighted average number of ordinary shares in issue during the year.

Annual Report 2012 Bangsaphan Barmill PLC.

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