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Super Turtle Public Company Limited 188Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report AttachmentAudit Committee%u2019s ReportAttachment 6The Audit Committee of the Company consists of three independent directors, Mr. Chaiwat Atsawintarangkun as the Chairman of the Audit Committee (who has been appointed on 9 August 2022), Admiral Prachachart Sirisawat (who has been appointed on 21 August 2023) and Mrs. Kornsiri Pinnarat (who has been appointed on 21 August 2023) as the Audit Committee. In the fiscal year 2024/25, the Audit Committee arranged six meetings and one discussion forum with auditors which there is no management team attending such forum. None of the Audit Committee members absented from such meetings and forum. Each meeting took approximately 2 hours for the Audit Committee to perform its duties pursuant to the Audit Committee Charter. The auditors, head of internal audit and senior executive also attended the meetings in each relevant agenda. In this connection, the Audit Committee has opinions as follows: 1. Financial Statements Preparation: The Audit Committee reviewed quarterly and annual financial statements for the year 2024/25 with the management team and the auditors to ensure that the Company%u2019s and its subsidiaries%u2019 financial statements have been prepared correctly and properly, and are reliable in accordance with general accepted accounting principles and such information has been disclosed properly. In addition, the Audit Committee reviewed the information disclosure and activities in relation to the related party transactions between the Company, its subsidiaries and associated companies, as well as connected transactions, in order to ensure the Company has complied with the business practices and regulations as required by the Securities and Exchange Commission (the %u201cSEC Office%u201d) and the Stock Exchange of Thailand (the %u201cSET%u201d).2. Review of the Internal Control System: The Board of Directors%u2019 meeting No. 3/2025 on 22 May 2025, which all members of the Audit Committee attended, acknowledged the results of the assessment of the sufficiency of internal control system. Such assessment form, which is based on the SEC Office internal control assessment form, is prepared by the management team and reviewed by the Audit Committee. The Board of Directors agreed with the Audit Committee that the Company has a proper and adequate system of internal controls and has sufficient number of people to implement the procedure efficiently. The internal control system was properly set up to monitor the subsidiaries%u2019 operations in order to safeguard the Company and its subsidiaries%u2019 assets from misuse or unauthorized use by the directors, the executives or employees. 3. Oversight of Internal Audit Function: The Audit Committee considered the organization structure of Internal Audit Department to ensure its independent operation. The Audit Committee considered the 2024/25 internal audit plan by taking into account possible risk factors that might adversely affect the Company%u2019s operations and made suggestions and provided guidance on adjusting the plan to be compatible with the situation. In addition, the Audit Committee has constantly followed up on the correction of significant issues from internal audit report with the management team. In 2024/25, the auditors had no material concern on the Company%u2019s internal control system.4. Risk Management: The Audit Committee has considered the Company%u2019s risk management framework and assigned the Internal Audit Department to examine operational-level risks, closely monitor any changes and associated risk factors, and regularly report such changes, along with proposed plans, to the Audit Committee.5. Legal compliance: In May 2025, the Audit Committee held a meeting with the Legal Department and the Company Secretary Office to review the Company%u2019s compliance and to ensure that the Company has proper and efficient operating and management procedures in accordance with the principles of good corporate governance.