Earlier, the SEC notified NRF to rectify the financial statements for the year 2024 (Revised), the first quarter of 2025 (Revised), and the second quarter of 2025 regarding the adjustments for inventory count differences at the subsidiary, Botany Petcare Co., Ltd., to comply with the relevant Thai Financial Reporting Standards. NRF must submit to the SEC and publicly disclose the rectified financial statements that have been audited and reviewed by the auditor via the Stock Exchange of Thailand’s Electronic Listed Company Information Transmission System (SETLink) by 18 December 2025.

NRF later submitted the revised financial statements for the year 2024 on 16 December 2025. However, NRF made a request for an extension of submission deadline of its rectified interim financial statements for the first and second quarters of 2025 for the reason that NRF is required to calculate costs and allocate them separately for each Stock Keeping Unit (SKU) in each product group, as well as test the cost structure of the product (Bill of Materials (BOM)) and review the data by the auditors.

The SEC has therefore allowed NRF to submit and disclose publicly the rectified interim financial statements for the first and second quarters of 2025 that have been reviewed by the auditor to the SEC and related reports via SETLink by 26 December 2025.

Remark:
* SEC News No. 290/2025 headlined: “SEC notifies NRF to rectify financial statements for the year 2024 (Revised), Q1 of 2025 (Revised) and Q2 of 2025” released on 18 November 2025: https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=12238