TFRS16 leases standard for land and buildings for rent which the Group previously classified as operating lease. Derivative assets of Baht 49.5 million from recognized of forward contract from the adoption

rent which the Group previously classified as operating lease. Derivative assets increased by Baht 4.2 million from recognized of difference in fair value of derivative from the adoption of TFRS9

previously classified as operating lease. Derivative assets increased by Baht 7.4 million from recognized of difference in fair value of derivative from the adoption of TFRS9 financial instruments. Deferred

maintains a policy to manage the inventories’ optimization efficiently which can be classified by product groups as follows; ▪ In 2020, the Biodiesel’s ratio of cost of sales to total revenue was decreased

classified by product groups as follows; ▪ In 2021, the Biodiesel’s ratio of cost of sales to total revenue was increased from 2020 to 2 .9 2 % or increased by 3 .2 7 % from the decreased in sales volume by

the raise the price of domestic palm oil. Although, the Company still maintains a policy to manage the inventories’ optimization efficiently which can be classified by product groups as follows;  For

a policy to manage the inventories’ optimization efficiently which can be classified by product groups as follows;  For 3rd quarter of 2022, the Biodiesel’s ratio of cost of sales to total revenue

, the Company still maintains a policy to manage the inventories’ optimization efficiently which can be classified by product groups as follows; ท่ีตั้ง 55/2 หมู ่8 ถ. เศรษฐกิจ 1 ต.คลองมะเด่ือ

help expand the customer base and create ecological system. FSMART will have a complete database to contribute more valuable things in the future.

, accurate and complete. 7) Opinions of the Audit Committee and / or directors that are different from the opinions of the Board of Directors On February 2 5 , 2 0 2 0 , the Audit Committee meeting considered