- Increased in allowance for doubtful account amounting of 3.80 Million Baht, as fair value of account receivable assessment on TFRS9 Financial Instruments - Increased in depreciation expense amounting of 1.17

share (Baht) 0.03 0.06 (0.03) * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments since January 1, 2020, the Company reclassified loan from financial institution

, of which majority is from the adoption of TFRS9 (Financial Instruments) and TFRS16 (Leases), which increases expenses in 1Q2020 Bt1.41mn. Profits 1) Gross profit in 1Q2020 was Bt143.38mn, decreasing

3,500 million or 22.1%. However, the Company has improved sales by other channels, such as online, chat & shop, call & shop, etc. In addition, the TFRS #16 Leases and TFRS #9 Financial instruments have

Accounting Standard and Financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) The Company has by applying the modified retrospective approach, but has not restated

. • Increase in rights of use assets from compliance the Thai financial reporting standards No.16 leases and financial instruments group in the current period. As of 30 June 2020, the group had total liabilities

from core business, increasing 20.6% YoY, of which majority is from the adoption of TFRS9 (Financial Instruments) and TFRS16 (Leases), which increases expenses in 1Q2020 Bt1.0mn. YoY and from a

to reduce the financial burden to provide capital support as CCPT- KY will be able to generate the funds independently through the IPO as well as through other financial instruments after the listing

as well as through other financial instruments after the listing.  The Company would be able to enhance its company group’s business structure by clearly separate the precision business and would have

2020/21 ENDED JUNE 2020 11 AUG 2020 MASTER AD PUBLIC COMPANY LIMITED 4 FINANCIAL POSITION From 1 January 2020, the Company has adopted Thai Financial Reporting Standards (TFRS) 9 – Financial Instruments