The auditor expressed a qualified conclusion on DOD’s interim financial statements for the first quarter of 2026 because the auditor was unable to obtain sufficient audit evidence to review transactions related to the payment of deposits for the purchase of mortgaged land, full advance payments for the construction of buildings on such land, and full advance payments for raw materials, machinery, and services. These deposit and advance payment transactions are inconsistent with its usual practice in the past, and there is no information regarding the progress of the delivery of assets or services related to such payments. Furthermore, the auditor was unable to obtain evidence to support the business rationale for entering into such transactions.

The SEC has therefore instructed DOD to cooperate with the auditor in reviewing the interim financial statements, 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.