a registration statement previously filed by this applicant. However, the SEC found the same deficiencies on issues such as related party transactions and unclear separation of businesses the

and its subsidiaries for the year ended 31 December 2018 represented a loss before the provision for doubtful accounts and impairment on assets of Baht 112.79 million. Inclusive of the provision for

Limited and its subsidiaries for the six-month period ended June 30, 2018 represented a loss before the provision for doubtful accounts of Baht 24.13 million. Inclusive of the provision for doubtful

and its subsidiaries for the nine-month period ended September 30, 2018 represented a loss before the provision for doubtful accounts of Baht 67.28 million. Inclusive of the provision for doubtful

Limited and its subsidiaries for the nine-month period ending September 30, 2018 represented a loss before the provision for doubtful accounts of Baht 67.28 million. Inclusive of the provision for doubtful

decrease 21.82 million bath or (53.35%) in the year 2017 from the project penalty waiting for restored from customer 3. Allowance for doubtful accounts (transfer back) 3.59 with last year at (11.39) million

. Administrative expenses at 40.91 million baht, an increase of 19.05 million baht or 87%. the company has increased from operating expenses. 3. Allowance for doubtful accounts (11.39) million baht which decrease

recognized doubtful account increased amount of 28.55 million Baht from the same period last year which is estimated from unpaid debtor 31.42 million Baht and reversal of doubtful accounts receivable from

company directors and the unclear information regarding the invitation to the Board of Directors meeting, the SEC has therefore instructed JKN and persons involved to give additional clarification and

deposit made for a due diligence on A Day amounting to 120 million baht. The SEC viewed that POLAR ' s statement on the above issues is unclear. In addition, POLAR is currently unable to submit its