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2Emphasis of MatterI draw attention to Note 1.2 to the financial statements, which describes the change of accounting period. On 21 April 2023, the 2023 Annual General Meeting of the Company%u2019s shareholders passed a resolution to approve the change of accounting period from a period starting on 1 January and ending on 31 December to a period starting on 1 April and ending on 31 March, effective from 2024.Therefore, the comparative financial statements for the period ended 31 March 2024 have been prepared for a period of three months only. The consolidated statements of income, changes in shareholders%u2019 equity and cash flows and separate financial statements of the Company for the current period, were prepared for one-year period and therefore the figures, as presented herein, are not all comparable.My opinion is not modified in respect of this matter.Key Audit MattersKey audit matters are those matters that, in my professional judgement, were of most significance in my audit of the financial statements of the current period. These matters were addressed inthe context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have fulfilled the responsibilities described in the Auditor%u2019s Responsibilities for the Audit of the Financial Statements section of my report, including in relation to these matters. Accordingly,my audit included the performance of procedures designed to respond to my assessment ofthe risks of material misstatement of the financial statements. The results of my audit procedures, including the procedures performed to address the matters below, provide the basis for my audit opinion on the accompanying financial statements as a whole.The key audit matters and the audit procedures performed in response to each matter aredescribed below.Super Turtle Public Company Limited 104Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment