ownership, control or management) 3. กิจการที่อยู่ภายใต้นโยบายและวิธีการควบคุมคุณภาพ เดียวกันกับส านักงานสอบบัญชี (Has common quality control policies and procedures) 4. กิจการที่อยู่ภายใต้กลยุทธ์ทางธุรกิจ

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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

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

allowance for doubtful accounts in accordance with the Company's accounting policies. Jay Mart Group has been growing and expanding the business which also effecting for the future growth as well as

allowance for doubtful accounts in accordance with the Company's accounting policies. Jay Mart Group has been growing and expanding the business which also effecting for the future growth as well as

the following factors: 1) gradual relaxation of COVID-19 epidemic control measures and progress in vaccination 2) the impact of outstanding demand from the previous quarter and 3) government policies

issues, consider policies and regular work relating to employee matters and the engagement of other parties to prepare the operating system for the SEC Office/ meetings/ seminars/ MOU/other events/exchange

surplus impacting exporters’ revenue in Baht terms and negating the positive impacts from the domestic economic expansions. Additionally, trade policies of the United States and relating countries still

surplus impacting exporters’ revenue in Baht terms and negating the positive impacts from the domestic economic expansions. Additionally, trade policies of the United States and relating countries still