Page 163 - annual report AUCT 2025_Eng

Business Operation and Operating Results Corporate Governance Financial Statements Attachments
The amounts of income tax relating to each component of other comprehensive income for the
years ended 31 December 2025 and 2024 are as follows:
2025 (Unit : Baht)
2024
Deferred tax relating to remeasurement loss on
defined benefit plan - 445,708
Total
- 445,708
The reconciliation between accounting profit and income tax expenses is shown below.
2025 (Unit : Baht)
2024
252,481,130 463,251,095
Accounting profit before tax Applicable tax rate 20% 20%
Accounting profit before tax multiplied by income tax rate 50,496,226 92,650,219
Adjustments in respect of income tax of previous year 980,399 -
Effects of:
Non-deductible expenses 285,541 17,482
Additional expense deductions allowed (212,953) (244,990)
Write-off of allowance for expected credit losses- (463,146)
Income tax expenses reported in profit or loss 51,549,213 91,959,565
The weighted average applicable tax rate was 20% (2024: 20%).
The components of deferred tax assets are as follows:
(Unit : Baht)
Statements of financial position
2025 2024
Deferred tax assets
Provision for employee benefits 3,873,962 3,753,870
Accumulated depreciation - leasehold improvements,
14,025,868 13,165,740
buildings and equipment
Lease 22,988,781 19,012,968
Allowance for expected credit losses 429,533 399,240
Total 41,318,144 36,331,818
Deferred tax liabilities
Deferred vehicle transportation expenses 4,375,417 2,666,334
Total 4,375,417 2,666,334
Net 36,942,727 33,665,484
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