Appendix 1: Revenue Share Calculation

The Service Recipient can be reassured that earnings from sales of Electronic Literature will be shared fairly, according to the following rates and conditions:

1. For payments made through in-app purchase systems, such as Apple's iOS in-app purchase system:

The Service Provider offers the Service Recipient 80% of the net income (after deducting all the platform's costs).

Example of revenue share calculation for payments made through Apple's iOS in-app purchase system:

- E-Book sale price: 100 THB

- Apple service fee: 30 THB (30% of the sale price)

- The Service Recipient's earnings: (100 - 30) × 80/100 = 56 THB (56% of the sale price)

2. For payments made through other channels:

The Service Provider offers the Service Recipient 70% of the net income (after deducting all the platform's costs) and the Seller 10% of the net income (after deducting all the platform's costs).

Example of revenue share calculation for payments made through other channels, such as credit card payment:

- E-Book sale price: 100 THB

- Credit card processing fee: 4 THB (4% of the sale price)

- The Service Recipient's earnings: (100 - 4) × 70/100 = 67.2 THB (67.2% of the sale price)

- The Seller's earnings: (100 - 4) × 10/100 = 9.6 THB (9.6% of the sale price)

Additional Agreement for Audiobook Services

Clause 1: Definitions

"Audiobook" or "Audio Book" refers to Literature, Electronic Literature, and stories with a beginning and an ending, recorded in the form of electronic data through narration by voice.

"Audiobook Narrator" refers to an entity or individual who uses their voice to narrate or tell the content of various Literature or Electronic Literature to publish it on the electronic literature systems of Meb Corporation Public Company Limited.

Clause 2: Audiobook Scope of Services

If the Service Recipient agrees to the audiobook service, the following conditions apply:

The Service Provider and the Service Recipient may select the Service Recipient's Electronic Literature available on the platform to create Audiobooks as appropriate. The Service Recipient may create the Audiobook by narrating it themselves, finding their Audiobook Narrator, or having the Service Provider create it. If the Service Provider creates the Audiobook, the Service Provider will choose the Audiobook Narrator as appropriate.

For Audiobooks not previously made in physical books, Electronic Literature, or E-Books, the Service Recipient may sell or provide them for free on the platform. The Service Recipient acknowledges that the Service Provider is unaware of the Audiobook's content and cannot edit or modify it. This acknowledgment reinforces the Service Recipient's accountability and responsibility to protect the Service Provider in case of any complaints or legal actions related to the Audiobook.

Clause 3: Earnings from Audiobook Sales

The Service Recipient agrees to accept revenue from Audiobook sales under the following rates and conditions:

3.1 For payments made through in-app purchase systems, such as Apple's iOS in-app purchase system:

- The Service Provider offers the Service Recipient 60% of the net income (after deducting Apple service fees and VAT).

- The Service Provider offers the Audiobook Narrator 20% of the net income (after deducting Apple service fees and VAT).

3.2 For payments made through other channels:

- The Service Provider offers the Service Recipient 50% of the net income (after deducting payment processing fees and VAT).

- The remaining 50% of the net revenue will be sent to the Service Provider.

- The Service Provider offers the Audiobook Narrator 20% of the net income (after deducting payment processing fees and VAT).

If the Service Recipient or the Service Provider creates the Audiobook themselves, the Audiobook Creator will receive the Audiobook Narrator's earnings.

Clause 4: Agreement on Audiobook Promotion

The agreement on Audiobook promotion to increase the User's engagement includes the following details:

4.1 The Service Recipient allows the Service Provider to distribute Audiobook samples, not exceeding the trial listening chapters, through third-party platforms, websites, or other channels to promote sales and marketing.

4.2 The Audiobook Narrator will not copy the Audiobook files distributed in the Service Provider's system for sale or through other channels without copyright consent.

Appendix 2: Example of Revenue Share Calculation

1. Example of revenue share calculation for payments made through Apple system:

- Audiobook sale price: 150 THB

- Apple service fee: 45 THB (30% of the sale price)

- Value Added Tax (VAT): (150−45)×7/107 = 6.87 THB (7% VAT)

- The Service Recipient's earnings: (150−45−6.87)×60/100 = 58.87 THB (60% of the sale price after deducting Apple service fees and VAT)

- The Audiobook Narrator's earnings: (150−45−6.87)×20/100 = 19.63 THB (20% of the sale price after deducting Apple service fees and VAT)

- The Service Provider Fee: (150−45−6.87)×20/100 = 19.63 THB (20% of the sale price after deducting Apple service fees and VAT)

2. Example of revenue share calculation for payments made through other channels, such as credit card payment:

- Audiobook sale price: 150 THB

- Credit card processing fee: 6 THB (4% of the sale price)

- Value Added Tax (VAT): 150×7/107 = 9.81 THB (7% VAT)

- The Service Recipient's earnings: (150−9.81-6)×50/100 = 67.10THB (50% of the sale price after deducting payment processing fees and VAT)

- The Audiobook Narrator's earnings: (150−9.81−6)×20/100 = 26.84 THB (20% of the sale price after deducting payment processing fees and VAT)

- The Service Provider Fee: (150−9.81−6)×30/100 = 40.25 THB (30% of the sale price after deducting payment processing fees and VAT)

Appendix 3: Audiobook Pricing Guidelines

Because Audiobooks are subject to the standard VAT according to the regulations of the Revenue Department (Thailand), the Service Provider proposes the following guidelines for setting the Audiobook sale price to comply with the platform's standards based on the Service Provider's calculation formula. The details are as follows:

- The sale price of an Audiobook should be higher than an e-book version.

- The list price of an Audiobook should be greater than or equal to the sale price.

- If an Audiobook is available in CD format (Audio CD), the list price of the audio CD should be used as the list price of the Audiobook.

- If an Audiobook is available on other platforms, websites, or channels, the sale price should not exceed the sale price on other channels.

Example of Audiobook Pricing:

Book A has a list price of 250 THB, an e-book sale price of 200 THB, and a sale price on Apple system of 5.99 USD (209 THB).

Audiobook A should be priced at 1.5 times the e-book price: = 200 × 1.5 = 300 THB, which is approximately 8.99 USD (319 THB) on Apple system.

Therefore, the list price of Audiobook A should be at least 319 THB.