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4928.2 Fair values of financial instrumentsSince the majority of the Group%u2019s financial instruments are short-term in nature or carrying interest at rates close to the market interest rates, its fair value of financial instruments is not expected to be materially different from the amounts presented in the statement of financial position.The methods and assumptions used by the Grouping estimating the fair value of investment in debt securities is generally derived from quoted market prices or by using the yield curve announced by the Thai Bond Market Association or by other relevant bodies.During the current year, there were no transfers within the fair value hierarchy.29. Capital managementThe primary objective of the Group%u2019s capital management is to ensure that it has appropriate capital structure in order to support its business and maximise shareholder value. As at 31 March 2025, the Group's debt-to-equity ratio was 0.10:1 (2024: 0.10:1) and the Company's debt-to-equity ratio was 0.09:1 (2024: 0.09:1). 30. Approval of consolidated financial statementsThese consolidated financial statements were authorised for issue by the Company%u2019s Board of Directors on 22 May 2025.Super Turtle Public Company Limited 165Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment