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An example is the unitriangular group of degree three over F3, consisting ofThis is an upper unitriangular group of order $3^3=27$. Direct matrix multiplication givesThe formula gives closure, identity $M(0,0,0)$, and inverse $M(-a,-b,ab-c)$; associativity follows from matrix multiplication. The two elements $M(1,0,0)$ and $M(0,1,0)$ do not commute: their products have respectively $c=1$ and $c=0$.

Every element has the form $I+N$ with $N^3=0$. Since the finite field ${\mathbb{F}}_3$ has characteristic three, the binomial expansion givesHence every nonidentity element has order exactly three. This is a nonabelian finite group with exponent of a finite group equal to three.

The given unitriangular group of degree three over F3 has $27$ elements, just as $G$ does, so counting alone cannot distinguish them. Instead compare element orders.

Write an element as $I+U$, with $U$ strictly upper triangular of size $3$. Then $U^3=0$. Over the finite field ${\mathbb{F}}_3$, the binomial theorem for commuting matrices givesEvery nonidentity element of $H$ consequently has element order $3$. In contrast, $x\in G$ has element order $9$, by part (b). An isomorphism preserves element order, soEquivalently, the exponent of a finite group is $3$ for $H$ and $9$ for $G$.