The Thailand Securities and Exchange Commission has instructed TSR Living Solution Public Company Limited to work with its auditor on a review of its interim financial statements for the first quarter of 2026 and to file rectified statements with the regulator. The company must also disclose the rectified statements and related information publicly through the Stock Exchange of Thailand’s Electronic Listed Company Information Transmission System, SETLink, by 21 August 2026. The action follows the auditor’s disclaimer of conclusion on TSR’s first quarter 2026 interim financial statements. The auditor said it could not obtain sufficient appropriate audit evidence on the physical count of automatic vending machines because TSR’s verification and count process had not been completed and had been delayed beyond the previously anticipated timeframe. As a result, the auditor could not determine whether adjustments were needed to the related accounts. The SEC’s instruction requires TSR to submit interim financial statements that have been reviewed by the auditor and to report the related disclosure in accordance with Section 56 of the Securities and Exchange Act B.E. 2535 (1992).

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