Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s

follow; - Sales and installation of tools and machinery, hold 47.50% of paid-up capital, share of gain amounting of 0.13 Million Baht - Repair and maintenance of tools and machinery, hold 47.50% of paid-up

transactions are considered as the entering into a connected transactions relating to assets or services. The details are as follow: 1. The purchase of shares in MV of KTMS from Miss Kanchana Phong

the Company and the Managing Director of the Company. The transactions are considered as the entering into a connected transactions relating to assets or services. The details are as follow: 1. The

assets as of December 31, 2019. A change in total assets of the Company and its subsidiary came from details as follow; Cash and cash equivalent increased by 12.33 million baht or 18.21% from December 31

operation in metals trading business of Baht 109.89 million increased by Baht 134.32 million from the previous year. This was due to sell assets that are no longer useful to follow the plan of transition of

unused assets. On Q2/2019, the Group’s other revenue total of Baht 2.70 Million. Decreased from same period of last year, because of previous year the Group has profit from selling unused tools and

Baht increased when compared to same period of previous year of 123.20 Million Baht. The details are as follow: Performance Analysis (1) Revenue Year 2017, the company and its subsidiaries has total

local financial institution 70 million baht and the rest 225 million baht for developing business. Detail of the transactions are as follow. 1. Transaction date With in August, 2018 2. Parties involved

. After this situation, Vibharam will change status from Associated to Subsidiary Company of Ramkhamhaeng. Detail of the transactions are as follow. 1. Transaction date With in January, 2020. 2. Parties