currencies) in accordance with the standard financial report no. 9 financial reporting standards related to financial instruments, amount 7.2 million Bahts. 2 /2 ( ) Union Textile Industries Public Company

of business operation and financial statement from January 1, 2020 is under Financial Reporting Standard No.9 RE: International Financial Reporting Standard 9 (IFRS 9) and 16 RE: Leases as effective

right-of-use assets as a result of the adoption of the new financial reporting standard in year 2020 and increase investment in technology and information system. 2. Total liabilities increased 31,457,336

, which came from costs of sales, distribution costs and administrative expenses control, Change in recognition of depreciation of right-of- use asset pursuant Thai Financial Reporting Standards No. 16

113.14 million to Baht 180.07 million compared to the same period of the previous year according to the changing of accounting policy in accordance with Thai Financial Reporting Standards 9 (TFRS9) which

from increase the right-of-use assets as a result of the adoption of the new financial reporting standard in year 2020 and increase investment in technology and information system. 2. Total liabilities

comply with financial reporting standards despite indications of impairment. Later, COMAN disclosed through the SETLink Electronic System on 5 September 2024, 1 October 2024 and 4 October 2024, that COMAN

applied the Thai Financial Reporting Standard No. 15, subject to Revenue from Contracts Made with Customers ("TFRS15") which was effective on January 1, 2019. As a result, the Company was required to record

accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16) which is made effective in the current period. As a result, the company has the right of use assets of 41.4 million baht and

baht or 5.5 percent compared to non-current assets as of December 31, 2019. The significant change occurred from changes in accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16