3. Nature of Business Operation

1.  Company History

History of Khon Kaen Sugar Industry Public Company (KSL) ’s sugar
business began in 1945 by 3 Thai - Chinese family Co - founders,
establishing the first sugar factory in the group, Kwang Soon Lee
Co.,Ltd. Then, from the beginning, the business in Kwang Soon Lee had
grown and expanded continuously by building new sugar factory and
acquiring the old sugar factories, such as, Thonburi Sugar Factory
(Plant 1, Plant 2, Plant 3), Angwien Sugar Factory, Tamaka Sugar
Industry, New Krung Thai Sugar Factory and Prachub Sugar Industry, etc.

In 1974, there was a significant change in shareholder structure and the
company structure in the group. New company group structure, Ms. Nantha
Chinthammit as a chairman and Mr. Chavalit Chinthammit as a managing
director, had 3 sugar factories under their management, as follows:
Tamaka Sugar Industry, New Krung Thai Sugar Factory (both two sugar
factories, located in Kanchanaburi province), New Kwang Soon Lee Sugar
Factory (located in Cholburi province) In addition, in 1976 new sugar
factory, Khon Kaen Sugar Industry Co., Ltd., was established in Khon
Kaen province. Since then, the company group had concentrated their
investment based on the business related to sugar business, such as,
Thai Sugar Terminal public company limited, KSL Export Trading Co.,LTD,
KSL Real Estate Co.,LTD., etc.

In 2003, the group of companies, under the management of Mr.Chamroon
Chinthammit and with the approval from shareholders in each company, had
reorganized the company group structure from that each shareholder held
the shares in each sugar factory into new structure as Khon Kaen Sugar
Industry as a holding company, holding the shares of each sugar
factories and almost all of the old shareholders switched to hold the
share only in Khon Kaen Sugar Industry Co., Ltd, instead. In 2004, Khon
Kaen Sugar Industry Co.,Ltd was registered as a public company and the
capital was increase for offering some shares (IPO) to general
investors. On February 2005, the company was listed and first traded in
The Stock Exchange of Thailand. The purposes of IPO share are partly
from the decision to make investments in downstream project of sugar
business, Ethanol Plant, Fertilizer Plant and Power Plant. Other
proceeds will be used for internal working capital within the company.

In 2006, after the progress of the planned project go very well, the
company has decided to invest in 2 additional projects: sugar cane
plantation and sugar factory project in Laos, and sugarcane plantation
and sugar factory project in Cambodia which will be operated
commerically in 2010.

Furthermore, in response to the licenses granted for relocating and
expanding two sugar factories, and two ethanol plant licenses, the
company decided to make an investment in one integrated
project--renewable energy project in Boploy District. This involves four
integrated subsidiary projects. The sugar factory in Tamaka District
will be relocated to Boploy District, and its production capacity will
be increased to 32,000 tons per day. The future ethanol plant will have
a production capacity of 200,000 liters per day. The other two projects
are a 90MW power plant and organic fertilizer plant. The company expects
to realize the income from the projects in 2011.

In 2010, the company was granted to invest in a new sugar factory in
Loei province and the company decided to invest the project in 2011.
This project consists of sugar factory with capacity of 16,000 tons
cane/day and power plant with capacity of 40 MW. It is expected to
operate commercially in 2013.

Moreover, in 2012, after conducting feasibility study and considering
the risks of the project. The Board of Directors meeting on November 9,
2012, has approved the Company to make an investment in Nampong, Khon
Kaen province to expand power plant capacity from 30 MW to 65 MW and
enhance crushing capacity of sugar factory 8,000 tons cane / day from
existing 27,000 tons cane / day. This project is expected to operate
commercially in 2014.

Business overview of the company

Khon Kaen Sugar Industry Public Company and its subsidiaries, under KSL,
are Thailand 4^(th) largest sugar producer group. The company has 5
sugar factories in the group, located in three different regions, as
follows:

1.  Northeastern Region: Khon Kaen Sugar Industry Public Company;
    Nampong branch in Khon Kaen province and Wansapung branch in Loei
    province.

2.  Western Region: New Krung Thai Sugar Factory Co.,Ltd and Tamaka
    Sugar Industry Co.,Ltd in Kanchanaburi province

3.  Eastern Region: New Kwang Soon Lee Sugar Factory Co.,Ltd in Cholburi
    province

The core products which the company produces are sugar which can be
categorized to be 4 types: (a) raw sugar (b) high pol sugar (c) white
sugar and (d) refined sugar. The company also has other products related
to sugar production process, such as molasses, bagasses and filter cake.
According to these kinds of products, the company has a plan to invest
in value added projects, as followings: (shown on chart 3.1)

(1) Ethanol plant: Ethanol is mixed with gasoline, and the mixture is
    used as fuel for vehicles. Raw materials used in the Group’s ethanol
    production include molasses and sugarcane juice

(2) The biogas plant uses waste water from ethanol production process as
    a raw material. Biogas produced through fermentation of the raw
    material is used as a supplementary fuel for the corporate power
    plant.

(3) The organic fertilizer plant uses waste from the sugar production
    process (filter cake) and wastewater from biogas and ethanol
    production as raw materials.

(4) The power plant uses waste from the sugar production process
    (bagasse) and biogas from the biogas plant as fuel sources for
    producing electricity and steam sold to plants in the Group and the
    EGAT.

Chart 3.1 : The Relationship between KSL’s Existing Sugar Production and
KSL’s Future Value Added Project

[]

As of October 31, 2012, Khon Kaen Sugar Industry Public Company Limited
and its subsidiaries have the investment in subsidiaries and
affliliates, as followings:

+-------------------------+----------+-------+------------------------+
| Name of Company         | Paid -   | Propo | Nature of Main         |
|                         | Up       | rtion | Business               |
|                         | Capital  |       |                        |
|                         |          | Of    |                        |
|                         | (THB     |       |                        |
|                         | Million) | Inves |                        |
|                         |          | tment |                        |
+-------------------------+----------+-------+------------------------+
| Sugar Business          |          |       |                        |
+-------------------------+----------+-------+------------------------+
| Tamaka Sugar Industry   | 600.00   | 9     | Produce and distribute |
| Co.,Ltd.                |          | 0.21% | sugar                  |
+-------------------------+----------+-------+------------------------+
| New Krung Thai Sugar    | 1,000.00 | 9     | Produce and distribute |
| Factory Co.,Ltd.        |          | 5.78% | sugar                  |
+-------------------------+----------+-------+------------------------+
| New Kwang Soon Lee      | 500.00   | 9     | Produce and distribute |
| Sugar Factory           |          | 8.61% | sugar                  |
|                         |          |       |                        |
| Co.,Ltd                 |          |       |                        |
+-------------------------+----------+-------+------------------------+
| Savannakhet Sugar       | 684.75   | 9     | Sugar cane Plantation  |
| Corporation             |          | 8.49% | and Sugar Factory in   |
|                         |          |       | Laos                   |
+-------------------------+----------+-------+------------------------+
| Koh Kong Plantation     | 634.12   | 7     | Sugar cane Plantation  |
| Co.,Ltd*                |          | 0.00% | in Cambodia            |
+-------------------------+----------+-------+------------------------+
| Koh Kong Sugar Industry | 798.90   | 7     | Sugar Factory in       |
| Co.,Ltd                 |          | 0.00% | Cambodia               |
+-------------------------+----------+-------+------------------------+
| Supporting Business     |          |       |                        |
+-------------------------+----------+-------+------------------------+
| Thai Sugar Terminal     | 132.00   | 2     | Terminal, Warehouses,  |
| Public Company          |          | 3.82% | Real estate, produce   |
| Limited**               |          |       | and distribute wheat   |
|                         |          |       | flour and palm oil     |
+-------------------------+----------+-------+------------------------+
| KSL Export Trading      | 20.00    | 7     | Sugar and Related      |
| Co.,Ltd.                |          | 9.55% | products Exporting     |
|                         |          |       | Activities             |
+-------------------------+----------+-------+------------------------+
| KSL Agro and Trading    | 280.00   | 10    | Trading domestic sugar |
| Co., Ltd.               |          | 0.00% | and operating          |
|                         |          |       | agricultural           |
|                         |          |       | businesses             |
+-------------------------+----------+-------+------------------------+
| Wynn In Trading Co.,    | 368.96   | 10    | International trading  |
| Ltd                     |          | 0.00% | and consulting         |
+-------------------------+----------+-------+------------------------+
| Energy and Chemical     |          |       |                        |
| Business                |          |       |                        |
+-------------------------+----------+-------+------------------------+
| Khon Kaen Alcohol       | 610.00   | 10    | Producing and          |
| Co.,Ltd                 |          | 0.00% | distributing ethanol   |
|                         |          |       | or agri-fuels and      |
|                         |          |       | organic fertilizer     |
|                         |          |       | from biofertilizer or  |
|                         |          |       | organic fertilizer     |
+-------------------------+----------+-------+------------------------+
| Khon Kaen Sugar Power   | 800.00   | 10    | Power Plant (SPP)      |
| Plant Co.,Ltd           |          | 0.00% |                        |
+-------------------------+----------+-------+------------------------+
| KSL Chemical Co.,Ltd.   | 10.00    | 10    | Chemical Trading       |
|                         |          | 0.00% |                        |
+-------------------------+----------+-------+------------------------+
| Other Business          |          |       |                        |
+-------------------------+----------+-------+------------------------+
| KSL Real Estate Co.,Ltd | 140.00   | 8     | Real Estate            |
|                         |          | 0.31% | Development and        |
|                         |          |       | Training Center        |
+-------------------------+----------+-------+------------------------+
| Champion Fermentation   | 200.00   | 3     | Joint Venture with the |
| Co.,Ltd                 |          | 2.50% | business partner to    |
|                         |          |       | invest 60% in          |
|                         |          |       | Chantaburi Starch      |
|                         |          |       | Co.,Ltd. - Starch      |
|                         |          |       | Factory by using       |
|                         |          |       | cassava as raw         |
|                         |          |       | material               |
+-------------------------+----------+-------+------------------------+

Note:

*Indirect shareholding through Wynn In Trading Co., Ltd.

** Thai Sugar Terminal Public Company Limited, a KSL subsidiary listed
in the Stock Exchange of Thailand as TSTE, has 5 subsidiaries:

TSG Assets Company Limited operates real estate rentals. TSTE holds
79.78% shares.

TS Oil Industry Company Limited (formerly known as TSG Property Company
Limited) trades, leases, develops real estate, and operates a palm oil
refinery plant. TSTE holds 94.31% shares.

TS Flour Mill Company Public Company Limited rents out real estate and
manufactures wheat flour. TSTE holds 69.34% shares and itself was listed
in the Stock Exchange of Thailand as TMILL.

TS Warehouse Company Limited stores and transfers goods. TSTE holds
64.13% shares.

TS Transport and Logistics Company Limited provides transport and
security services. It also manufactures plastic sacks. TSTE holds 85.90%
shares.

For details, refer to Listed Company Information on Thai Sugar Terminal
Public Company Limited (TSTE) and TS Flour Mill Company Public Company
Limited (TMILL).

Organization of KSL Group on October 31, 2012, shown on the following
chart:

[]

The details of Khon Kaen Sugar Industry Public Company, subsidiaries and
affiliates will be follows:

Sugar Business

Khon Kaen Sugar Industry Public Company Limited

The nature of business is to produce and distribute sugar and other
by-products. The first branch is located in Nampong district, Khon Kaen
province with the maximum crushing capacity of 27,000 ton cane per day
and the second branch is located in Wangsapung district, Loei province
with the maximum crushing capacity of 16,000 ton cane per day. Both of
them have the capability to produce raw sugar, high pol sugar, white
sugar and refined sugar. The company’ headquarter is located at KSL
Tower, Sriayudhya Road, Rajathevi, Bangkok.

Tamaka Sugar Industry Co.,Ltd

The nature of business is to produce and distribute sugar and other
by-products. The factory is located in Tamaka district, Kanchanaburi
province with the maximum crushing capacity of 20,000 ton cane per day
and the capability to produce raw sugar, white sugar and refined sugar.

New Krung Thai Sugar Factory Co.,Ltd

The company produces and distributes sugar and other by-products. The
factory, which was originally located in Tamaka district, Kanchanaburi
province, was relocated to Bo Ploy district, Kanchanaburi province. The
production capacity was expanded to the maximum crushing capacity of
32,000 tons of cane per day. Construction has already completed, the
factory is capable of producing raw sugar, white sugar, and refined
sugar.

New Kwang Soon Lee Sugar Factory Co.,Ltd

The enterprise produces and distributes sugar and other by-products. The
factory located in Panutnikom district, Chonburi province, has the
maximum crushing capacity of 3,000 tons of cane per day. The cane
crushing capacity decreased due to the fact that some of the machines
had been moved to Laos and Cambodia. The factory is capable of producing
raw sugar, high pol sugar, white sugar, and refined sugar.

Savannakhet Sugar Corporation

The company received sugarcane plantation concession that covers
approximately 10,000 hectares (62,500 rai) from the Lao government.
Sugarcane cultivation is undertaken by the company itself. The sugar
factory in Savannakhet has the maximum crushing capacity of 3,000 tons
of cane per day. Its output includes raw sugar and other byproducts.

Koh Kong Plantation and Koh Kong Sugar Industry

The company received sugarcane plantation concession that covers
approximately 20,000 hectares (125,000 rai) from the Cambodian
government. Sugarcane cultivation is undertaken by the company itself.
The sugar factory in Koh Kong has the maximum crushing capacity of 6,000
tons of cane per day. Its output includes raw sugar and other
byproducts.

Supporting Business

KSL Export Trading Co.,Ltd

Established in 1992, the company performs as a licensed exporting
company, according to cane and sugar act 1984, which provides services
of exporting activities to the sugar companies in KSL Group and also
other sugar factories.

Thai sugar Terminal Public Company Limited (TSTE)

The company is a listed company in the Stock Exchange of Thailand. Its
businesses involve warehouse leasing, loading and discharging sea
freight, port operations, and freight forwarding. The terminal and
warehouse are located in Prapadang, Samutprakarn, on the Chopraya River
bank. Customers are primarily sugar companies in the KSL Group, other
sugar factories owned by strategic partners, and general customers. In
addition, Thai Sugar Terminal Public Company Limited (TSTE) is the
mother company of 5 subsidiaries, which mainly deal with real estate
trading and leasing, wheat flour production, plastic sack manufacturing,
and palm oil refinery plant operations. (For details, refer to listed
company profiles section: Thai Sugar Terminal Public Company Limited
(TSTE)).

KSL Agro and Trading Co., Ltd.

The company, formerly known as KSL Agro Co., Ltd., was established in
2006. It deals with sugar cane cultivation on corporate land and
promotes cane cultivation among farmers. Currently this company trades
domestic sugar and operates agricultural businesses.

Wynn In Trading Co., Ltd

The company is holding company mainly invests in Koh Kong Plantation
Co., Ltd. The nature of business is to international trading and
consulting, Khon Kaen Sugar Industry Public Company held 100.00% share
of Wynn

Energy and Chemical Business

Khon Kaen Alcohol Co.,Ltd

Established in early 2004, the company runs the business of producing
alcohol (Ethanol) from molasses, sugarcane and others with the licenses
of 150,000 liters per day granted by Ministry of Industry for the
purpose of producing alcohol for blending with gasoline, so-called
“gasohol”, using as fuel in vehicles. In addition, the company produces
fertilizers as a downstream project to the alcohol plant, which uses
waste water generated from alcohol plant and filter cake, waste products
from sugar processing. The company has a the second branch of ethanol
production facilities as part of the Boploy Renewable Energy Project. It
has already operated commercially in 2012 which increase the capacity of
150,000 liters per day to 350,000 liters per day.

Khon Kaen Sugar Power Plant Co.,Ltd.

Established in late 2003, the company operates a business to produce 30
MW electricity and steam by using bagasses as renewable energy source.
The main objective is to sell electricity of 20 MW to the EGAT (Grid)
and other remaining to the factories in the group which are located
nearby the power plant. The company currently has more power generation
facilities as part of the Boploy Renewable Energy Project which was
completed in 2011 and increasing in capacity from 30 MW to 120 MW as a
result. Furthermore the company currently constructs the third branch as
part of Loei project. The third power plant is expected to operate
commercially in 2012-13 which will increase capacity from 120 MW to 160
MW.

KSL Chemical Co.,Ltd 

In the past, the company was a joint venture between KSL and Laxmi
(India), Then, on November 25, 2005, Board of directors had approved
Khon Kaen Sugar Industry Public Company to purchase all of the shares,
as a result, Khon Kaen Sugar Industry Public Company held 100.00% share
of KSLAXI. The company has a plan to operate the business related to
alcohol based chemical, especially ethanol based chemical. Currently,
the company’s main sources of revenue come from chemical trading and
services.

Other Businesses

KSL Real Estate Co.,Ltd

The company is involved in the business of property rental and resort
ownership in Kanchanaburi, near the River Kwai, under the name of “River
Kwai Park and Resort” This company provides the accommodation and
facilities for holiday vacation and training center for employees of the
KSL group and other general customers.

Champion Fermentation Co.,Ltd

The company is a joint venture business between Khon Kaen Sugar Industry
Public Company and business partners with 32.5% of share hold by Khon
Kaen Sugar Industry. The joint venture company has the investment about
60% of share in Chantaburi Starch Co.,Ltd which operate a starch
producing factory in Chantaburi province (Eastern of Thailand), using
cassava as raw material.

Regarding the policy to regulate and monitor the operation of
subsidiaries and affiliates, Khon Kaen Sugar Industry has categorized
its subsidiaries and affiliates which have the similar nature of
business to be a group together under the same team of management. 4
sugar companies are under the same board of executive directors. For
supporting business, energy and chemical business and other business,
Khon Kaen Sugar Industry will assign its own representatives to join as
a position of company directors for policy making or as a position of
top management for operation directing, which will make consistency in
policies from parent company, subsidiaries and affiliates.

Revenue Structure

+----------------------+--------+-------+---+-------+---+------+---+
| Company              | % of   | 2010  | % | 2011  | % | 2012 | % |
|                      |        |       |   |       |   |      |   |
|                      | Shareh | Re    |   | Re    |   | Rev  |   |
|                      | olding | venue |   | venue |   | enue |   |
|                      | in     | (Mi   |   | (Mi   |   | (Mil |   |
|                      | 2012   | llion |   | llion |   | lion |   |
|                      |        | THB)  |   | THB)  |   | THB) |   |
+----------------------+--------+-------+---+-------+---+------+---+
| 1. Khon Kaen Sugar   | Mother | 5,8   | 4 | 7,3   | 3 | 8,15 | 2 |
| Industry Public      | C      | 66.68 | 0 | 62.94 | 3 | 9.56 | 7 |
| Company              | ompany |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 2. Tamaka Sugar      | 90.21% | 3,1   | 2 | 3,8   | 1 | 4,10 | 1 |
| Industry Co.,Ltd     |        | 32.04 | 2 | 51.87 | 8 | 3.60 | 4 |
|                      |        |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 3. New Krung Thai    | 95.78% | 1,6   | 1 | 2,1   | 1 | 4,87 | 1 |
| Sugar Factory        |        | 73.88 | 2 | 98.11 | 0 | 9.60 | 6 |
| Co.,Ltd              |        |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 4. New Kwang Soon    | 98.61% | 7     | 5 | 9     | 4 | 1,14 | 4 |
| Lee Sugar Factory    |        | 38.11 | % | 68.96 | % | 4.64 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 5. Thai Sugar        | 23.82% | 1,4   | 1 | 2,2   | 1 | 3,24 | 1 |
| Terminal Public      |        | 89.12 | 0 | 24.10 | 0 | 9.06 | 1 |
| Company              |        |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 6. KSL Export        | 79.55% | 10.59 | 0 | 16.03 | 0 | 2    | 0 |
| Trading Co.,Ltd      |        |       | % |       | % | 7.40 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 7. Khon Kaen Alcohol | 1      | 7     | 5 | 7     | 3 | 1,88 | 6 |
| Co.,Ltd              | 00.00% | 08.99 | % | 59.67 | % | 2.31 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 8. Khon Kaen Sugar   | 1      | 5     | 4 | 1,0   | 5 | 1,86 | 6 |
| Power Plant Co.,Ltd  | 00.00% | 88.73 | % | 16.01 | % | 9.17 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 9. KSL Chemical      | 1      | 5.07  | 0 | 7.60  | 0 | 1    | 0 |
| Co.,Ltd              | 00.00% |       | % |       | % | 6.05 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 10. Savannakhet      | 98.49% | 33.24 | 0 | 2     | 1 | 28   | 1 |
| Sugar Corporation    |        |       | % | 91.96 | % | 1.78 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 11. Koh Kong         | 70.00% | 98.13 | 1 | 3     | 2 | 24   | 1 |
| Plantation Co.,Ltd*  |        |       | % | 47.39 | % | 7.99 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 12. Koh Kong Sugar   | 70.00% | 1     | 1 | 5     | 2 | 37   | 1 |
| Co.,Ltd              |        | 51.20 | % | 26.90 | % | 5.73 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 13. KSL Agro and     | 1      | 26.29 | 0 | 2,4   | 1 | 4,09 | 1 |
| Trading Co., Ltd.    | 00.00% |       | % | 15.83 | 1 | 5.76 | 3 |
|                      |        |       |   |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 14. KSL Real Estate  | 80.31% | 18.18 | 0 | 6.16  | 0 | 1    | 0 |
| Co.,Ltd              |        |       | % |       | % | 0.18 | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 15. Champion         | 32.50% | 6.35  | 0 | (     | 0 | (8   | 0 |
| Fermentation Co.,Ltd |        |       | % | 9.17) | % | .29) | % |
+----------------------+--------+-------+---+-------+---+------+---+
| 16. Wynn In Trading  | 1      | 8.52  | 7 | 1.08  | 0 | -    | 0 |
| Co.,Ltd              | 00.00% |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| Total                |        | 14,5  | 1 | 21,9  | 1 | 3    | 1 |
|                      |        | 55.12 | 0 | 85.44 | 0 | 0,33 | 0 |
|                      |        |       | 0 |       | 0 | 4.54 | 0 |
|                      |        |       | % |       | % |      | % |
+----------------------+--------+-------+---+-------+---+------+---+
| Minus Interrelated   |        | 2,1   |   | 5,2   |   | 7,63 |   |
| items                |        | 68.31 |   | 22.17 |   | 7.89 |   |
+----------------------+--------+-------+---+-------+---+------+---+
| Total Revenues       |        | 12,3  |   | 16,7  |   | 2    |   |
|                      |        | 86.81 |   | 63.27 |   | 2,69 |   |
|                      |        |       |   |       |   | 6.65 |   |
+----------------------+--------+-------+---+-------+---+------+---+

* Indirect shareholding through Wynn In Trading Co., Ltd.

1.  Business Goal

Long term goal of the Company will be one of the leaders in sugar,
by-product, and value added productions which can be shown in company’s
sugar policy: “production of quality sugar with high efficiency, prompt
delivery, winning customers’ trust, consumption safety”. This policy has
encouraged company’s 5 sugar factories to be widely accepted as one of
the highest efficiency and highest quality sugar production groups in
Thailand. In addition, with the goal of being one of leading companies
in by-product and value added production and with the vision on the
potential growth in related – sugar businesses, such as ethanol
business, power business, and organic fertilizer business, the company
has made the investments continuously, which the past project
investments quite perform satisfied.

The company’s short term goal is to be one of the leaders in the
industry who excels in cost management and productivity. The goal can be
achieved by applying modern technology to the corporate production and
management systems. Furthermore, the company is aware that its primary
risk is the amount of cane it is able to procure for crushing. The sugar
factories and other integrated businesses cannot sustain without
adequate cane crushed. The company, hence, aims to reduce the farmers’
cane cultivation cost as well as to improve their productivity and
efficiency. Its objective is to help the farmers sustain their living
and create the reasonably good outcome that they deserve.