Earlier, the SEC notified SAM to rectify the financial statements for the year 2024 and the second quarter of 2025, including the affected comparative periods, which was a consequence of the special audit findings that SAM submitted to the SEC on 9 July 2025 regarding the SEC’s instruction on observations about the sale of goods below cost. As a result, SAM has to submit the rectified financial statements that have been audited and reviewed by the auditor to the SEC and simultaneously report the disclosure of related information under Section 56 of the Securities and Exchange Act B.E. 2535 (1992). Additionally, the rectified financial statements and the related report must be disclosed publicly via the Stock Exchange of Thailand’s Electronic Listed Company Information Transmission System (SETLink) by 8 December 2025.

SAM later made a request for an extension of submission deadline of its rectified financial statements for the year 2024 and the second quarter of 2025 for the reason that SAM is currently coordinating with the relevant auditors to audit and review the rectified financial statements for the year 2024 and the second quarter of 2025.

The SEC has therefore allowed SAM to submit and disclose publicly the rectified financial statements for the year 2024 and the second quarter of 2025 that have been audited and reviewed by the auditor to the SEC and related reports via SETLink by 8 January 2026.

Remark: * related news:

1. SEC News No. 285/2025 headlined: “SEC notifies SAM to rectify financial statements for the year 2024 and Q2 of 2025” released on 7 November 2025:

https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=12208

2. SEC News No. 39/2025 headlined: “SEC instructs SAM to conduct a special audit on concerns regarding the sale of goods below cost” released on 24 February 2025:

https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=11575