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28Key assumptions used in determining fair value less costs to sell can be summarised as follows:2025 2024Rental rate Baht 557 - 7,222 per square meter per monthBaht 1,283 - 6,855 per square meter per monthGrowth rate 1% per annum 1% per annumPre-tax discount rate 14.38% per annum 16.45% per annumThe management determined the growth rate based on past performance, market growth forecasts, inflation rate and pre-tax discount rate that reflects the risks specific to Groupwork.The following reasonably possible change in the management assumptions on which the asset of the subsidiary%u2019s recoverable value is based would result in increase impairment, as follows: (Unit: Million Baht)2025 2024Rental growth rate (Decrease 5%) 2 7Growth rate (Decrease 1%) 2 1Pre-tax discount rate (Increase 1%) 4 3The management has considered and believes that goodwill for Groupwork is not impaired.Super Turtle Public Company Limited 144Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment