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                                    3821. Expenses by natureSignificant expenses classified by nature are as follows:(Unit: Million Baht)Consolidatedfinancial statementsSeparate financial statementsFor the year ended 31 March 2025For the period as from 1 January 2024 to 31 March 2024For the year ended 31 March 2025For the period as from 1 January 2024 to 31 March 2024Cost of sales 476 103 449 97Depreciation and amortisation 112 25 101 22Salaries, bonus and other employee benefits 276 65 237 54Utilities expense 58 23 57 23License to manage and operate merchandising space fee 280 70 280 70Marketing and promotion expenses 11 3 9 3Advisory and professional fees 8 2 8 2Loss on impairment of investment in associate - 15 - 1822. Income taxIncome tax for the year ended 31 March 2025 and the period as from 1 January 2024 to 31 March 2024 are made up as follows: (Unit: Million Baht)Consolidated financial statementsSeparate financial statementsFor the year ended 31 March 2025For the period as from 1 January 2024 to 31 March 2024For the year ended 31 March 2025For the period as from 1 January 2024 to 31 March 2024Deferred tax:Relating to origination and reversal of temporary differences (3.9) 0.1 (1.1) 0.1Income tax reported in profit or loss (3.9) 0.1 (1.1) 0.1Super Turtle Public Company Limited 154Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment
                                
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