is calculated, it is equivalent to 25.90 percent of the net tangible assets (NTA) according to the interim consolidated financial statement of the Company as of 30 September 2018 where the Company and

COMASS’s assets efficiently. MALAYSIA  MACO, through VGI Global Media (Malaysia) Sdn. Bhd. (“VGM”) is in process of acquiring an additional 40.0% in Puncak Berlian Sdn. Bhd. (“PBSB”), resulting in a total

Limited (Mr. Satid Sudbuntad) Chief Executive Officer - 1 - DIAMOND BUILDING PRODUCTS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARY MANAGEMENT DISCUSSION AND ANALYSIS (For the Consolidated Financial Statements

MK are considered an acquisition of assets under the notification of the Capital Market Supervisory Board No. Tor Chor. 20/2551 Re: Rules for the Transaction with Significant Acquisition or Disposition

and TFRS 16 – Leases as per the following details.  Under TFRS 9, the Company is required to classify the derivatives and credit losses as financial assets. The Company will measure fair value of all

accordance with percentage of completion of the fair value of assets. The Group’s management also recognized cost of construction under a concession arrangement at actual cost amounting to Baht 131.3 million

) 5.2 4.7 - 0.5 Statements of Financial Position and Statements of Cash Flows At the end of 2018, the Company and its subsidiaries have the total assets in the amount of THB 4,040 million, which increased

% Change YoY % YoY Assets Cash 159.47 11.6% 214.94 14.1% 55.47 34.8% Current investments 83.07 6.1% 148.34 9.7% 65.27 78.6% Trade & Other receivable 114.24 8.3% 137.32 9.0% 23.08 20.2% Current contract

Statements of Financial Position as of June 30, 2020 has changed from December 31, 2019 as follows; Assets (Mill. Baht) Total Liabilities & Shareholders' Equity (Mill. Baht) Cash and cash equivalents Total

2021 As at 31 December 2020 Increase/ (Decrease) % Increase/ (Decrease) Total assets 653.74 183.22 470.52 256.81% Total Liabilities 104.43 92.66 11.77 12.70% Total Equity 549.32 90.56 458.75 506.58