Earlier, the SEC instructed DOD to cooperate with the auditor in reviewing the interim financial statements for the first quarter of 2026, submit the rectified interim financial statements that have been reviewed by the auditor to the SEC, and simultaneously report the disclosure of related information in accordance with Section 56 of the Securities and Exchange Act B.E. 2535 (1992). Additionally, the rectified interim financial statements and the related report must be publicly disclosed via SETLink by 27 July 2026. The instruction was issued because the auditor expressed a qualified conclusion on DOD’s interim financial statements for the first quarter of 2026, as the auditor was unable to obtain sufficient audit evidence to review transactions related to the deposits and advance payments for assets or services, including evidence supporting the business rationale for entering into such transactions.*

DOD later made a request to extend the submission deadline for its rectified interim financial statements for the first quarter of 2026 because the auditor requires adequate time to review the relevant documents and information supporting the review of the rectified interim financial statements.

The SEC has therefore allowed DOD to submit to the SEC the rectified interim financial statements for the first quarter of 2026 that have been reviewed by the auditor, together with the related report, and to publicly disclose them via SETLink by 14 August 2026.

Note:

* SEC News No. 137/2026 dated 25 June 2026 “SEC instructs DOD to cooperate with auditor and submit rectified interim financial statements”  https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=13000