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

as 1.21 times, which significantly affected EARTH's financial position. In addition, the sources, existence and status of such liabilities are still unclear and may widely affect the benefits of the

profit should also be avoided while accounting aspect of the transaction remains unclear as it could affect company share price and constitute a violation of securities law,? Chalee added.

issuance of POLAR-W4 and the issuance and offering of convertible debenture, and (5) allotment of 4,000 million PP capital increase shares. POLAR consequently proceeded these matters despite its unclear

in capacity utilization of Phase 3 at the new plant, but sales dropped in the following 2H18 (Table 4, PCB shipment value dropped 13% Q-o-Q in 4Q18) due to the typical low season and the effect of the

, property, plant and equipment increased by Baht 76.42 million which was new machines that ordered since last year but the shipment delayed until the early of this year and there was some capital expenditure

shipment delayed until the early of this year and were the investment for machine and equipment improvement. As of 30 September 2017 the Company had consolidated liabilities increased from last year by Baht

that ordered since last year but the shipment delayed until the early of this year and were the investment for machine and equipment improvement. As at 31 December 2017, the consolidated liabilities of

distribution of sugar and molasses business effect to Thailand and Global ,have an impact on revenue from sale decrease and postpone shipment from Export in first quarter . This situation have an impact on

trading decision and informed the client afterward. Examination on records of investment advice, trade order instructions and confirmations indicated that the client's instruction was unclear as certain