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4Impairment of non-financial assetsAs at 31 March 2025, the Group had goodwill with a net carrying amount of Baht 54 million,investments in subsidiaries and joint venture with a net carrying amount of Baht 27 million (the Company only: Baht 116 million) and building improvements and equipment with a net carrying amount of Baht 471 million (the Company only: Baht 467 million) as discussed in Notes 12, 13, 14, and 15 to the financial statements. The determination of impairment of thosenon-financial assets are significant accounting estimates requiring management to exercise a high degree of judgment in identifying the impairment indicators, valuation method and cash generating units, and estimating the cash inflows that are expected to be generated from that group of assets in the future including setting an appropriate discount rate and long-term growth rate.I performed audit procedures on impairment of non-financial assets consideration as follows:%u2022 Assessing the indicators of the impairment of assets, the identification of cash generating units and the financial models selected by management, by gaining an understanding of management%u2019s decision-making process %u2022 Testing the significant assumptions applied in evaluating value and preparing estimates of the cash flows expected to be realised from the assets in the future, which involved comparing those assumptions to information from both external and internal sources of the Group and comparing past cash flow projections to actual operating results, in order to evaluate the cash flow projections%u2022 Evaluating the discount rate through analysis of the weighted average cost of capital of the entity and long-term growth rate comparing to the industry%u2022 Testing the calculation of the recoverable amounts of the assets using the selected financial model, and considered the impact of changes in key assumptions on those realisable values %u2022 Reviewing the disclosures made with respect to the impairment assessment for nonfinancial assetsSuper Turtle Public Company Limited 106Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment