in conjunction with Section 278 and Section 302/1 of the Securities and Exchange Act B.E. 2535 (the “Securities and Exchange Act”), in the case where ETL concealed material facts regarding the interim

customers expand production and frozen foods customers have more raw material. - Cost of the sales and services from Q2/2016 was 91.52 percent decreased to 88.11 percent on Q2/2017 or decreased 3.41% from

opinion · 2 . Qualified opinion due to (can choose more than one): ( 2.1 Misstatements that are material, but not pervasive, resulting from: ( 2.1.1 selection of an inappropriate accounting policy

Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ

, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1

://market.sec.or.th/public/idisc/en/Enforce Criminal Complaint Filed with an Inquiry Official Dated 17/04/2018 entries or failed to enter any material statement in the documents of POLAR. In addition, they attempt to

) LTD. - KHLONG TOEI NUEA, WATTHANA, Bangkok 10110 Tel.0-2079-2200 Fax.0-2079-4347 , 0-2079-4380 9 CLSA SECURITIES (THAILAND) LTD. 16/F, M.THAI TOWER, ALL SEASONS PLACE, 87 WIRELESS ROAD LUMPHINI, PATHUM

SECURITIES (THAILAND) LTD. 16/F, M.THAI TOWER, ALL SEASONS PLACE, 87 WIRELESS ROAD LUMPHINI, PATHUM WAN, Bangkok 10330 Tel.0-2257-4600 Fax.0-2253-0532 9 DAOL SECURITIES (THAILAND) PUBLIC CO.,LTD. 9, 18, 39 AND

% comparing with Q3/16. This is because of the higher cost of raw material in th the cost of goods sold is increased by 53.96 million baht (10.16%) which affect to our gross margin to down by 36.6 million baht

1 | P a g e Pace Development Corporation Public Company Limited 87/2 CRC Tower All Seasons Place, 45th Floor, Unit 4, Wireless Road, Lumpini, Pathumwan, Bangkok 10330 Tel. 66 2 654 3344 Fax. 66 2 654