Following the notification by MVP’s Audit Committee to the SEC regarding the auditor’s observations from the review of MVP’s financial statements for the third quarter of 2025—particularly transactions that may indicate suspicious circumstances, including advance payments for operating expenses to trade partners and cash advances to directors—and after reviewing MVP’s financial statements, MVP’s explanations submitted to the SET, and other information obtained, the SEC identified concerns relating to the engagement and services provided by trade partners, the balance of trade receivables, and the transactions involving deposit payments.  

Therefore, pursuant to Section 58(3) of the Securities and Exchange Act B.E. 2535 (1992), the SEC has instructed MVP to conduct a special audit on the above transactions, covering relevant facts in 2025. The special audit must be performed by the auditor who audited MVP’s financial statements, or another auditor within the same audit firm, or an auditor affiliated with any of the Big Four audit firms. MVP is required to submit the special audit report to the SEC within 30 days, starting from 24 December 2025, and to disclose the report concurrently via SETLink.