-use asset. 2.2 Liability analysis As at March 31, 2020, the Company has total liabilities at Baht 291.16 million which increased from as at December 31, 2019 by Baht 204.79 million or equivalent to
loss for the period amounting to 2.17 Million Baht. As at 30 June 2020, the Group’s Current ratio was 1.40 times which mean the company’s liquidity to payment on short-term liability was still high
repayment. 3. Recorded liability under lease agreement over 1 year in second quarter of 2020 increased by Baht 117.92 million (according to Thai Financial Reporting Standards TFRS 16 "Leases"). 4. Employee
Financial Reporting Standards No. 16 which effective since January 1, 2020. Moreover, trade and other payables increased by Baht 150.31 million, convertible debentures – liability component increased by Baht
. Total liabilities increased as a result of the share purchase agreement of KURON Co., Ltd. Since 3 March 2020 and deferred tax liability. Shareholders’ Equity As of 30 September 2020, shareholders’ equity
in supplier and contractor. 2. Long – term loan from financial institutions was Baht 756 million increased by Baht 50 million due to repayment. 3. Recorded liability under lease agreement over 1 year
the company’s liquidity to payment on short-term liability was still high. While Debt to Equity ratio of the Group and Interest Bearing Debt to Equity ratio was 0.86 times and 0.24 times, consequently
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