Earlier, the SEC instructed TSR to cooperate with the auditor in reviewing its 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) (SEA). Additionally, the rectified interim financial statements and the related report must be publicly disclosed via SETLink by 21 August 2026. The instruction was issued because the auditor had issued a disclaimer of conclusion on TSR’s interim financial statements for the first quarter of 2026 after being unable to obtain sufficient appropriate audit evidence regarding the physical count of automatic vending machines.

Subsequently, TSR requested an extension of the submission deadline for its rectified interim financial statements for the first quarter of 2026, as the process of verifying and gathering information and supporting evidence regarding the existence and status of the automatic vending machines remained in progress and had not yet been completed. In addition, the auditor requires additional time to review the documents and supporting evidence provided by TSR in order to assess the potential impacts on the presentation and disclosure of information in the financial statements. Consequently, the process could not be completed within the prescribed deadline.

After considering the request, the SEC determined that TSR is in a position to complete the rectification within the prescribed deadline. Moreover, financial statements contain essential information for investors and shareholders in making informed investment decisions and monitoring the performance of listed companies. The SEC therefore found insufficient grounds to approve TSR’s request for an extension of the submission deadline. Accordingly, the SEC instructed TSR to expedite the submission of its rectified interim financial statements for the first quarter of 2026 and the related report, and to disclose them to the public via SETLink without delay. 

In addition, with reference to TSR’s interim financial statements for the second quarter of 2026, the auditor issued a disclaimer of conclusion after being unable to obtain sufficient appropriate audit evidence regarding the physical count of automatic vending machines. This was due to TSR’s process of verification and physical count of the assets, which had not yet been completed and had been delayed beyond the previously anticipated timeframe. As a result, the auditor was unable to determine whether any adjustments to the related accounts might be necessary. Therefore, the SEC has instructed TSR to cooperate with the auditor in reviewing the relevant matter and to submit its rectified financial statements for the second quarter of 2026 that have been reviewed by the auditor to the SEC, and simultaneously report the disclosure of related information under Section 56 of the SEA. Additionally, the rectified interim financial statements and the related report must be publicly disclosed via SETLink by 21 September 2026.

Note:

* SEC News No. 156/2026 dated 22 July 2026 “SEC instructs TSR to cooperate with auditor and submit rectified interim financial statements”  https://www.sec.or.th/EN/Pages/News_Detail.aspx?SECID=11964&NewsNo=203&NewsYear=20 25&Lang=EN