The Company is committed to promoting employee well-being, including the careful management of working hours and overtime. The Company strictly implements its Human Resources Management to limit overtime and to ensure that it is undertaken only when necessary. In Thailand, standard working hours are set at no more than six days a week and not exceeding 48 hours per week, in accordance with local labor laws and the Company's internal regulations governing working hours, which may be revised in line with the requirements set forth under Ministerial Regulation No. 7. Similar requirements are applied in line with the local laws and regulations of each country in which the Company operates. In addition, the Company provides annual leave entitlements, granting employees the right to annual leave, personal leave, sick leave, parental/caregiver leave, and other forms of leave, all of which meet or no less than legal requirements, without impacting their wages or social protection benefits. In the event of employment termination, the Company strictly complies with labor regulations by setting minimum consultation and notice periods prior to termination, including in cases of mass terminations to ensure that employees are able to prepare for transitions in their careers and personal lives.

In addition to the HR-eXp platform, the Company has implemented Worklife Time, a digital time management platform designed to enhance convenience and transparency in managing working hours, leave, and overtime for daily workers. Employees can record clock-in and clock-out times, access their personal record, and submit various requests through the application in real time. All data are automatically integrated with the payroll system, reducing manual paperwork, improving accuracy in compensation calculations, and supporting multilingual access in four languages—Thai, English, Cambodian, and Myanmar—to ensure inclusivity across a diverse workforce. Importantly, Worklife Time also monitors working hours and controlling compensation payments. The system automatically blocks overtime requests when working hours exceed the legal limits prescribed by law. For overseas operations, supervisors are required to plan working schedules and overtime hours in advance together with employees, enabling the Company to effectively manage working hours and overtime practices in accordance with the labor laws of each country where the Company operates, while promoting employees’ health and overall quality of life. The Company has established strict practices to ensure overtime compensation is paid in full compliance with labor law requirements. The Company maintains a payroll system and pay slips that systematically record compensation details, with clear separation between wages earned from regular working hours and compensation earned from overtime work. This ensures transparency and traceability. The Company also ensures that employees are able to effectively plan and fully take their paid annual leave entitlements in accordance with applicable employment rights.