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28 Super Turtle Public Company LimitedStatements of Cash Flows(Unit: Million Baht)For the year ended31 March 2025For the three-month ended31 March 2024For the year ended31 December 2023Cash flows from operating activitiesLoss before tax (284.17) (93.69) (295.19)Adjustments to reconcile loss to net cash provided by (paid from) operating activities:Depreciation and amortisation 111.82 25.20 59.73Allowance for expected credit losses (reversal) 0.89 (0.09) 0.28Reduction of inventory to net realisable value 9.00 3.11 5.57Right of return asset (reversal) (0.21) 0.02 0.23Loss on written-off of withholding tax 0.25 - 0.16Loss on disposal of leasehold improvement and equipment 1.60 - 2.34Loss on disposal of intangible assets 0.23 - 1.93Loss on impairment of assets (reversal) (1.00) 1.37 -Loss on written-off of other assets 0.13 - 1.20Loss on cancellation and modification of lease agreement - - 0.02Provision for sale return (reversal) 0.65 (0.04) (1.38)Loss on impairment of investment in associate - 15.31 -Loss on impairment of goodwill - - 23.50Gain on sale of investment in subsidiary - - (0.02)Non-current provision for employee benefits 7.49 1.95 8.94Share of loss from investment in associate - 0.94 1.74Share of profit from investment in joint venture (1.30) (0.68) (4.87)Dividend income (6.55) - -Finance income (67.23) (19.91) (54.48)Finance cost 0.84 0.19 0.94Loss from operating activities before changes in operating assets and liabilities (227.56) (66.32) (249.36)Introduction Nature of Business Business Performance Corporate Information Corporate Governance Financial Report Attachment