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1Super Turtle Public Company Limited and its subsidiariesNotes to financial statementsFor the year ended 31 March 20251. General information1.1 Corporate informationSuper Turtle Public Company Limited (%u201cthe Company%u201d) is a public company incorporated and domiciled in Thailand. Its parent company is Point of View (POV) Media Group Company Limited which is a limited company incorporated in Thailand, the intermediate parent company is VGI Public Company Limited which is a public company incorporated in Thailandand the ultimate parent company of the Group is BTS Group Holdings Public Company Limited which is a public company incorporated in Thailand. The Company is principally engaged in the trading of consumer goods and rental of merchandising space on BTS Skytrain stations. The registered office of the Company is at 333 Lao Peng Nguan 1 Tower, 24th Floor, Soi Choeiphuang, Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok.1.2 Change of accounting periodOn 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 as from 1 January 2024 to 31 March 2024 were prepared for a three-month period only, while the consolidated statement of comprehensive income, changes in shareholders' equity, andcash flows and separate financial statements of the Company for the current period are figures for a one-year period. As a result, the figures presented herein are not all comparable.2. Basis for the preparation 2.1 The financial statements have been prepared in accordance with Thai Financial Reporting Standards enunciated under the Accounting Professions Act B.E. 2547 and their presentation has been made in compliance with the stipulations of the Notification of the Department of Business Development issued under the Accounting Act B.E. 2543.The financial statements in Thai language are the official statutory financial statements of the Company. The financial statements in English language have been translated from the Thai language financial statements.The financial statements have been prepared on a historical cost basis except where otherwise disclosed in the accounting policies.Super Turtle Public Company Limited and its subsidiariesNotes to financial statementsNotes to financial statementsFor the year ended 31 March 2025Super Turtle Public Company Limited 117Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment