Page 157 - Demo

39The amounts of income tax relating to each component of other comprehensive income for the year ended 31 March 2025 and the period as from 1 January 2024 to 31 March 2024 are 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 on gains from sales of investments in equity instruments 1.7 - 1.7 -The reconciliation between accounting loss and income tax is shown below.(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 2024Accounting loss before tax (284.2) (93.7) (273.1) (91.3)Applicable tax rate 20% 20% 20% 20%Accounting loss before tax multiplied by income tax rate (56.8) (18.7) (54.6) (18.3)Temporary differences for which no deferred tax was recognised 1.3 4.4 1.2 4.2Deductible tempory differences in deferred tax from previous year that is recorded in current year (0.7) - - -Unrecognised tax losses 53.3 14.3 53.2 14.1Effects of:Non-deductible expenses 0.5 0.1 0.3 0.1Tax-exempt income (1.3) - (1.3) -Others (0.2) - 0.1 -Income tax reported in profit or loss (3.9) 0.1 (1.1) 0.1Super Turtle Public Company Limited 155Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment