Audited Yearly F/S And Consolidated F/S (F45-3)

27 February 2007
(Audited Yearly F/S and Consolidated F/S (F45-3)) Reports: Audited yearly and consolidated statements as follows. Name WORKPOINT ENTERTAINMENT PUBLIC COMPANY LIMITED Audited (In thousands) Ending 31 December For year Year 2006 2005 Net profit (loss) 304,883 302,382 EPS (baht) 1.52 1.51 Auditors Opinion: Unqualified Opinion Comment: 1. Please see details in financial statements, auditor's report and remarks from SET SMART "The company hereby certifies that the information above is correct and complete. In addition, the company has already reported and disseminated its financial statements in full via the SET Electronic Listed Company Information Disclosure (ELCID), and has also submitted the original report to the Securities and Exchange Commission." Signature ___________________________ ( Mr.Kanchit Kawachat ) Position Executive Vice President-Finance Authorized to sign on behalf of the company