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Super Turtle Public Company Limited and its subsidiariesStatement of cash flowsFor the year ended 31 March 2025(Unit: Baht)Consolidated financial statements Separate financial statementsFor the period For the period as from as from For the year ended 1 January 2024 to For the year ended 1 January 2024 to31 March 2025 31 March 2024 31 March 2025 31 March 2024Cash flows from operating activitiesLoss before tax (284,169,159) (93,691,828) (273,148,943) (91,285,782)Adjustments to reconcile loss before tax to net cash provided by (paid from) operating activities: Depreciation and amortisation 111,823,541 25,197,108 100,428,689 22,058,945 Allowance for expected credit losses (reversal) 888,705 (87,995) 315,941 - Reduction of inventory to net realisable value (reversal) 9,000,944 3,112,548 1,130,785 (183,935) Right of return (reversal) (206,641) 20,626 - - Loss on written-off of withholding tax 253,042 - 27,416 - Loss on disposal of leasehold improvement and equipment 1,598,447 - 1,598,447 - Loss on disposal of intangible assets 229,847 - 229,847 - Loss on impairment of assets (reversal) (1,000,000) 1,373,698 (1,000,000) 1,373,698 Loss on written-off of other assets 134,084 - 134,084 - Provision for sales return (reversal) 647,685 (43,287) - - Loss on impairment of investment in associate - 15,312,587 - 18,000,000 Non-current provision for employee benefits 7,486,395 1,945,369 6,018,936 1,582,221 Share of loss from investment in associate - 942,946 - - Share of profit from investment in joint venture (1,301,475) (680,565) - - Dividend income (6,553,450) - (6,553,450) - Finance income (67,234,342) (19,912,520) (66,439,733) (19,831,321) Finance cost 844,991 192,924 678,264 138,766Loss from operating activities before changes in operating assets and liabilities (227,557,386) (66,318,389) (236,579,717) (68,147,408)Operating assets (increase) decrease Trade and other current receivables (57,548,427) 9,915,280 (45,516,586) 12,055,421 Current contract assets 17,714,611 (28,264,721) 16,333,867 (26,761,319) Inventories (3,949,592) (6,120,487) (1,201,416) (4,261,287) Other current assets (6,685,784) (14,594,642) (6,236,294) (13,577,866) Other non-current assets (495,748) (296,846) (819,143) (349,344)Operating liabilities increase (decrease) Trade and other current payables 15,854,118 15,285,679 21,776,839 13,333,140 Unearned revenue (2,974,489) (2,538,317) (3,099,512) (2,110,451) Deposits received from rental spaces 1,074,035 4,345,750 85,395 6,658,100 Other current liabilities 721,564 (1,428,292) 560,356 (924,038) Long-term employee benefits paid (592,000) - (592,000) - Other non-current liabilities (14,303) (27,174) 81,855 (1)Cash used in operating activities (264,453,401) (90,042,159) (255,206,356) (84,085,053) Cash paid for interest expenses (844,991) (192,924) (678,264) (138,766) Cash paid for corporate income tax (10,295,787) (2,492,955) (9,670,252) (2,325,018) Cash received from corporate income tax 9,639,823 - 9,121,130 -Net cash flows used in operating activities (265,954,356) (92,728,038) (256,433,742) (86,548,837)The accompanying notes are an integral part of the financial statements. For the year ended 31 March 2025Super Turtle Public Company Limited and its subsidiariesStatement of cash flowsSuper Turtle Public Company Limited 115Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment