Total asset of listed company = 416.54 x 100 712.99 = 58.42% 4) Transaction’s size based on value of equity shares Value of equity shares = Equity shares issued for the payment of assets x100 Issued and

transaction’s size calculation. Total value of consideration = Value of transaction gained or paid x 100 Total asset of listed company = 416.54 x 100 712.99 = 58.42% 4) Transaction’s size based on value of equity

payment or under contract amendment for collection in the next stage. Unbilled Receivables Due to its turnkey business, the revenue recognition is performed based on percentage of completion method which

Method Net Tangible Asset (NTA) = Cannot be calculated as the assets are not considered as securities Net Profits = Cannot be calculated as the assets are not considered as securities Total Value of

same offering price, offering method, and conditions as offered to all shareholders of CSL, in accordance with the criteria and procedures specified under the Notification on Securities Acquisition for

financial statement dated December 31, 2019 is being referenced. To measure the transaction value the method used is book value of net tangible asset (NTA) and the value is 70.17% of the total asset. Over the

financial statements, use total assets from consolidated financial statements (data should be extracted from the latest financial statements) 17.93 Calculation based on value of equity shares issued for the

838.22 Total liabilities 294.58 572.90 1,029.57 1,389.05 Issued and fully paid-up capital 170.00 170.00 170.00 170.00 Retained earnings (deficit) 104.70 63.84 28.95 11.77 Total shareholders’ equity 274.70

effectiveness in cost management and the adjustment of accounting method to deduct rental discount from selling expenses. • The Company reported net loss in Q2/2021 and net profit in 1H/2021 of THB -7 million and

Paid or Received Value of the transaction to be paid or received x 100 Total asset value of EFORL 318.35 2,443.69 13.03% 4. Value of equity shares issued for the payment of assets Equity shares issued