Information Certification

The Company has prudently examined the facts and figures in the
above-mentioned report. The Company declares the facts and figures as
complete, accurate, truthful, not misleading, or not inadequate in
materiality-which may cause possible damage to the bearer or buyer of
the securities. In addition, the Company declares that.

(1) The financial statements and financial information, attached as
parts of this annual information, present accurate and complete, in all
material aspects, the financial position, result of operations, and cash
flows of the Siam Food Products Public Company Limited and subsidiaries.

(2) The Company is responsible for fine disclosure system to ensure that
the Company has accurately and completely disclosed material information
of the Company and subsidiaries as well as supervising the compliance of
the system.

(3) The Company is responsible for good internal control and overseeing
the conformity to such system. The Company informed the internal control
evaluation as at November 27,2018 to the auditors and Audit Committee.
The report included any shortcomings and major changes in the internal
control system as well as any dishonesty that might affect the financial
statements of the Company and subsidiaries.

In order to ensure the authenticity and the wholeness of all the said
documents endorsed by us, the Company instructed Mr. Kiartisak
Lertsiriamorn to initial each and every sheet of the document. Should
any sheet of document be without his initial, the Company will consider
such sheet (or sheets) not certified by us.

Name Position Signature

1. Mr. Prasert Maekwatana Director ……………….

  2. Mr. Graeme Anthony Cox Director ……………….

Name Position Signature

Authorized Person Mr. Kiartisak Lertsiriamorn Company Secretary
........................

Audit Committee Report

Dear Valued Shareholders, Siam Food Products Public Co., Ltd.

Pursuant to the notification of the Securities and Exchange Commission
of Thailand, the Audit Committee of Siam Food Public Co., Ltd. comprises
three fully qualified independent directors, namely Mr. Prasit
Kovilaikool, as the Chairman of the Audit Committee, Mr. Chai
Jroongtanapibarn and Police General Krisna Polananta.

The Audit Committee carries out its role based on the scope of duties
provided in the Audit Committee Charter. During the year 2018, the audit
committee held one joint meeting between the audit committee and the
external auditors without the attendance of executives and four meetings
of the audit committee were held between October 2017 and September
2018. The meetings were convened together with the executives, external
auditor, internal auditor and related parties in order to exchange
opinions and share knowledge. The Audit Committee has reported to the
Board of Directors quarterly with the following significant actions:

-   Review of the quarterly financial statements, the statement of
    financial position and income statement for the year ended September
    30, 2018 of the Company and its Subsidiary. Attend meetings with the
    executives and auditors to consider the financial report and to use
    the accounting policies to ensure that the financial statements are
    correctly prepared based on the financial reporting standards and
    the data is disclosed correctly, completely and reliably.

-   Review and consider any related party transactions and transactions
    that may give rise to a conflict of interests, to ensure that such
    transactions are in the normal course of business, at arm’s length,
    suitable to the business operations and the have been disclosed
    correctly and completely.

-   Supervision of the internal control systems and internal audit
    department and approval of the yearly internal audit plan.
    Supervise, provide work guidelines and follow-up on audit reports.
    Ensure that the internal control system is effective and efficient.

-   Joint review with executive management to ensure that the company
    complies with the law of the Securities and Exchange Commission of
    Thailand, requirements of the Stock Exchange and to company law.

-   Selection and appointment of the external auditors and review of the
    auditor’s fee to be recommended to the Board of Directors for
    approval by the shareholders. The audit committee considers the work
    result, independence, knowledge and experiences of the auditors to
    set proper compensation.

The audit committee fulfilled the duties assigned by the Board of
Directors as based on the guidelines for the audit committee provided by
the Stock Exchange of Thailand. The audit committee gave the opinion
that the financial statements have been properly prepared based on
financial reporting standards with full disclosure and that the internal
control and risk management systems are adequate and sufficient to the
operations of the business. Related party transactions are disclosed
correctly and the company operates according to the law, rules and
related requirements.

  (Mr. Prasit Kovilaikool)

  Chairman of the Audit Committee

  27 November 2018