first uses of Financial Reporting Standard as adjustment of retained earnings (or other components of shareholders' equity as appropriate) For 3 months period of business operation as ended March 31, 2020

export sales volume was dropped including the reduction of selling price. The fluctuation of raw material price and keen competition of selling price affected to the domestic sales whereas the appreciation

1 Ref: CIG 037/2017 August 15, 2017 Subject: Profit and loss reporting for the second quarter of 2017 and explanation of more than 20 percent fluctuation in profit and loss compared to that of last

1 Ref: CIG 053/2017 November 15, 2017 Subject: Profit and loss reporting for the third quarter of 2017 and explanation of more than 20 percent fluctuation in profit and loss compared to that of last

listed companies.   Having strong CG could help lessen risk exposures, not specifically for market risk, as well as contribute to higher returns; in particular, less price fluctuation during economic

Deferred Revenue Item Deferred Revenue Item = Deferred revenue from assets monetization to WHABT in 2015 which recognized in the first quarter of 2019 as a result of accounting standard adjustment (TFRS 15

impact from fluctuation of exchange rate . 2. Sales cost to revenue ratio increased by 1.36% (from 96.22% to 93.58%). 3. Gain from foreign exchange increased by 64.87 million baht (from loss 26.43 million

Baht per Kilogram and the year 2021 was in range between 30.75-47.45 Baht per Kilogram (Source: Department of Internal Trade (‘DIT’), Ministry of Commerce). Due to the fluctuation of CPO price in the

December 2024 remains a business day for securities companies and derivatives business operators. This adjustment aligns with the holiday schedule of financial institutions and prevents undue cost burdens on

throughout the periods . b) Right of Use (ROU) is at present value at the same amount as the lease liability and is depreciated over the contract life on a straight line basis. The amounts of adjustment were