- 303.33 100.00 2. Cost of sales CPOA crude palm oil business has a loss of 3.46 percent, which, if considered from the actual performance Which does not include the products that result from the elimination

recorded in 2018 Estimated total improvement cost (as of year 2018) Aggregate actual cost ended as of December 31, 2018 Estimated Improvement cost (For remaining works) As at December 31, 2018 Improvement

bargain purchase at the amount of 33.64 million baht in Q4/2018 but the actual acquisition transaction was completed in Q2/2018, so we adjust the financial statement of 2018 by recording such profit in Q1

quarter of year 2019) Aggregate actual cost ended as of March 31, 2019 Estimated Improvement cost (For remaining works) As at March 31, 2019 Improvement cost Re-design cost, advisor cost, insurance, etc

gain, the result will be loss at 17.55 million baht. However, we also have extra expense for acquire FKR at 11.9 million baht. After remove extra profit and extra expense, the result of actual operation

30, 2019, the company would recognize the future profit. Eventually it will be actual profit or loss when the company sells the stock out. Financial Position Total Asset As of June 30, 2019, the

Q1 – Q2 2019 Estimated total improvement cost (as of 2nd quarter of year 2019) Aggregate actual cost ended as of June 30, 2019 Estimated Improvement cost (For remaining works) As at June 30, 2019

on equity method of THB 18 mil. or 30% growth 2 higher income tax revenue of THB 18 mil. which incurred in privileged tax saving from the Board of Investment (BOI) by 50% of total actual investment

) Estimate and cost for accounting recorded in 2018 Estimated total improvement cost (until Q1 2018) Aggregate actual cost ended as of March 31, 2018 Estimated Improvement cost (For remaining works) As at

  cost   (until Q2  2018)  Aggregate  actual cost  ended as of  June 30,  2018   Estimated  Improvement  cost (For  remaining  works) As at  June 30, 2018  Improvement cost  . Re‐design cost, advisor cost