SEC urges TSR to correct Q1 and Q2 2026 financial statements

Prachachat•Economy•5d ago

Reader Briefing

The SEC has ordered TSR to submit corrected financial statements for the first and second quarters of 2026 following audit issues regarding vending machine counts.

•The SEC directed TSR to submit corrected Q1 2026 financial statements and related reports by August 21, 2026.
•The SEC directed TSR to submit corrected Q2 2026 financial statements and related reports by September 21, 2026.
•The auditor issued a disclaimer of opinion for both quarters because sufficient evidence for counting vending machines could not be found.
•The SEC rejected TSR's request to extend the Q1 2026 submission deadline.

Overview

•TSR's auditor issued a disclaimer of opinion for the Q1 2026 and Q2 2026 financial statements due to insufficient evidence regarding the counting of automatic vending machines.
•The SEC notified TSR to cooperate with the auditor and submit corrected Q1 2026 financial statements and reports via the SETLink system by August 21, 2026.
•TSR requested an extension for the Q1 2026 submission, citing ongoing processes to gather evidence and documentation regarding the existence and status of vending machines.
•The SEC determined that TSR was capable of completing the corrections within the original timeframe and that financial statements are critical for investor decision-making.
•The SEC denied the request for an extension of the Q1 2026 financial statement submission deadline.
•The SEC notified TSR to cooperate with the auditor to resolve the Q2 2026 issues and submit corrected statements and reports via SETLink by September 21, 2026.
•The Q2 2026 audit delay occurred because TSR's asset counting and verification process was incomplete and slower than anticipated.
•The required disclosure reports must comply with Section 56 of the Securities and Exchange Act 1992.

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Key Entities

Organization

SEC(ก.ล.ต.)

The regulatory body urging TSR to correct and submit financial statements.

TSR

A listed company required to submit corrected financial statements for Q1 and Q2 2026.

Stock Exchange of Thailand(ตลาดหลักทรัพย์แห่งประเทศไทย)ℹ️

The entity whose SETLink system is used for public disclosure of financial reports.

Law

Securities and Exchange Act 1992(พระราชบัญญัติหลักทรัพย์และตลาดหลักทรัพย์ พ.ศ. 2535)

The law under which Section 56 requires the disclosure of financial information.