million from the difference of acquisition costs exceeded the attributable net book value of investment. Furthermore, trade receivable and other receivable decreased by Baht 10 million as the sales in

business of manufacturing faucet products and disposal of assets not used in operations, which was lower than net book value but higher than the valuations appraised by valuers. Resulting in loss from

(Table 5) consisted of: Table 5: Cost of Property Development (Baht 1,000) Net book value as at January 1, 2016 852,096 Purchases/transfer in 57,262 Disposals/transfer for (368,575) Loss on impairment of

and related assets in LPG trading business may less than carrying value. The estimation of recoverable amount based on value in use was lower than net book value. However, allowance for doubtful account

of the Connected transaction”).The transaction size is greater than 3% of the net book value of the company's net tangible assets. (The book value of the company's net tangible assets based on audited

156.55 107.59 Income (expenses) tax (3.67) (29.97) 0.30 Profit for period 526.60 617.16 324.38 Net Book Value (Bht/Sh) 2.23 2.53 2.65 Remarks : The financial statements of year 2015, 2016 and 9M ending 30

greater than 3% of the net book value of the company's net tangible assets. Appraiser Company Appraised date Approach of appraisal Appraisal Value 1.BrentJoe Consens Consulting Company Limited February 3

% 2.40% 1.20% 0.96% 2 The calculation of transaction size as detailed: Criteria of Calculation Formula of Calculation Transaction Value (%) As at June 30,2019 1. Book value of net tangible assets method

) (39.07) Average return on assets*** (%) (5.29) (1.20) (3.16) Net profit (loss) per share (Baht) (0.24) (0.06) (0.15) Net book value**** (Baht) 0.03 0.29 0.31 * Calculate from the profit (loss) of the

million in net book value of property, plant and equipment (PP&E) due to the accumulated depreciation amount of THB 252 million net against the acquisition of PP&E of THB 202 million, and a decrease of THB