Dear Mr. Ishikawa Managing director

Dear Mr. Ishikawa Managing director
Dear Ms. Orathai Taraphaisal


I. Regarding the calculation of the unit price of 「T-3G」 Inventories:

①T-3G of PNK-774 were stocked-in on July 26, 2013. The costs were calculated as follows:
T-3G(CAN) 9,000kg @84.44 759,933.15BHT
T-3G(BAG) 4,000kg @90.92 363,683.40BHT
計 13,000kg 1,123,616.55BHT

②However, those costs were described in "Import costing table" as follows:
T-3G(CAN) 9,000kg @83.69 753,241.52BHT
T-3G(BAG) 4,000kg @92.59 370,375.03BHT
計 13,000kg 1,123,616.55BHT

③This caused the discrepancy in calculations as follows:
T-3G(CAN) 9,000kg @0.74 6,691.63BHT (①-②)
T-3G(BAG) 4,000kg -@1.67 -6,691.63BHT (①-②)
計 13,000kg 0.00BHT

④The aboves are summurized as follows:
Prooduct name Quantity Current inventories at the year-end Correct calculation of inventoties Discrepancies
T-3G(CAN) 7,000kg @87.35 611,472.72BHT @87.28 610,931.09BHT 541.63BHT
T-3G(BAG) 1,720kg @94.82 163,084.42BHT @95.28 163,876.05BHT -791.63BHT
Total 8,720kg 774,557.14BHT 774,807.14BHT -250.00BHT
As stated above,
the amount of inventories is undercalculated, resulting in exerting influence on the profit.

However, we cannot correct any figures stated in the Financial Statement
that has been audited and signed by the Auditor in Thailand.

Therefore, this leads to the conclusion that we have no choice other than to
leave this matter as it is (that is, we do not add any correction to the calculation of unit price of T-3G in PNK-774).

From now on, please make sure that unit prices should be matched with each other
between "Chemical Stock" and "Import costing table."


II. We have revised "月別決算内訳表（コード表）" of December 2013 as follows:

Regarding "Classification (区分 in Japanese),"
the expenses occurred in rendering service engineerings by Mr. Umezawa should be classified into "Cost of sales (売上原価 in Japanese),"
not into "Administrative expenses."

However, some of those were found to be posted as "Administrative expenses."

So, we have transferred the amounts of those accounts to "Cost of sales" as follows:
Hereinafter, excerpted from "2013年12月 月別決算報告書"（the expenses occurred in March 2013）:
Account Code Name of Account (English) Name of Account (Japanese) Amount （Old）Classification （Revised）Classification
5200-01 Engineer Expense - Foreign Allowance エンジニア-海外出張旅費 44,282.00 Administrative expense (経費) Cost of Sales (売上原価)
5200-02 Engineer Expense - Visa & Workpermit エンジニア-ビザ＆ワークパーミット費用 2,336.45 Administrative expense (経費) Cost of Sales (売上原価)
5200-04 Engineer Expense - Foreign Telephone エンジニア-外国使用電話代 26,215.00 Administrative expense (経費) Cost of Sales (売上原価)
5200-08 Engineer Expenses - Air Ticket エンジニア- 航空券費用 16,200.00 Administrative expense (経費) Cost of Sales (売上原価)
5200-10 Engineer Expenses - Foreign Travel エンジニア-外国の現地交通費 512 Administrative expense (経費) Cost of Sales (売上原価)
計 89,545.45

In details, please refer to the columns of Account No. 5100-01 to 5100-11
stated in the sheet "月別決算書内訳（コード順）" in "Monthly closing file" of December 2013.



*We kindlly request the procedures on expenses occurred in Service engineering rendered by Mr. Umezawa as follows:
Please classify those expenses into accounts No. 5200-XX ("Classification (区分) of 月別決算内訳表（コード表） is "Cost of Sales").

Regarding items which are not sold yet, please post them to "Finished goods-Engineer (在庫品ーエンジニア) (Account No. 1140-04)".

ผลลัพธ์ (สวาฮิลี) 1:

Ndugu Mheshimiwa石川Mkurugenzi Mtendaji
NduguバイOrathai Taraphaisal I. Kuhusu Mahesabuバイ屋Kitengoチャ「T-3G」棚卸：①T3G YA-PNK-774 Walikuwa Kujaa Katika Julai 26、2013 Gharama Walikuwa MahesabuカーマIfuatavyo：T-3G（CAN。 759933.15 84.44 BHT @）9000キロ-T 3G（MFUKO）4000キロ90.92 363,683.40BHT @ 計13000キロ1,123,616.55BHT ：②However、Gharama秘蔵Walikuwa Ilivyoelezwa Katika「インポートKugharimuメザ「カーマIfuatavyo 83.69 753,241.52 @ T-3G（CAN）9000キロ。 BHT 92.59 370,375.03BHT @ -T 3G（MFUKO）4000キロ計13000キロ1,123,616.55BHT ③ThisUnasababishwa Iliyopo Katika MahesabuカーマIfuatavyo：T-3G（CAN）0.74 6,691.63BHT 9000キロ（①②-）@ T-3G（MFUKO）4000。 -@1.67キロ- 6,691.63BHT（①②-）計13000キロ0.00BHT ④TheAboves niのカーマSummurized Ifuatavyo：Prooductジナ数量ササMwishoni MWA Orodha屋Mwaka HesabuサヒーヒInventoties Tofauti T-3G（CAN）7000キロ611,472.72BHT @ 87.35 @。 87.28 610,931.09BHT 541.63BHT 95.28 163,084.42BHT 163,876.05BHT -791.63BHT @ 94.82 @ T-3G（MFUKO）1720キロジュムラ8720キロ774,557.14BHT 774,807.14BHT -250.00BHT カーマNilivyosema HAPO juu、Kiasi OrodhaチャNI Undercalculated、Kusababisha Zinatoa Ushawishi juu屋。 Faida。秦Hivyo、Hatuwezi Kusahihisha Takwimu Yoyote Ilivyoelezwa Katika Tamkoラ金融Ambayo Imekuwa KukaguliwaナKutiwa SAINIナMkaguzi Katikaタイ。クワHiyo、HII InaongozaクワHitimisho Kwamba Hatuna Fursa Nyingineよりたくさん屋KuondokaジャンボヒリカーマNI（Yaani、シシィWALA Kuongeza Marekebisho。 Yoyote Mahesabu屋クワBEI Kitengoチャ-Tの3G Katika PNK-774）。Kuanziaササ、Tafadhali Kuhakikisha KwambaバイKitengo Lazima KuendanaキラMmojaナ屋カティ「ハタリ証券」ナ「インポートKugharimuメザ。「II。Upyaシシィ」月別。決算内訳表（コード表）」屋Desemba第二千十三カーマIfuatavyo：Kuhusu「Uainishaji（区分Katika日本）、「Gharama Ilitokea Katika Utoaji engineerings HudumaナMheshimiwa梅澤Lazima Zimegawanywa Katika「Gharama ZA Mauzo（売上原価Katika日本）、 " 。SI Katika「Gharama Tawala " 秦Hivyo、Baadhi屋ウェールZilionekana kuwaはカーマ」Gharama Tawala」を掲載しました。」Gharama ZA Mauzo「カーマIfuatavyoナ、HivyoマグロKuhamishiwa KiasiちゃAkaunti秘蔵を：Nedanは、12月月別決算報告ANOS Kutoka「2013thを抜粋。書」（Gharama Ilitokea Katikaマチ2013th）：Akaunti KanuniジナラAkaunti（Kiingereza）ジナラAkaunti（日本）Kiasi（旧）Uainishaji（改訂）Uainishaji 5200-01 Mhandisi Gharama - Kigeni手当エンジニア-海外出張旅費44,282.00 Tawala Gharama（。経費）Gharama ZA Mauzo（売上原価）5200から02 Mhandisi Gharamaへ-ビザ＆workpermittエンジニア-ビザ・ワークパーミット費用2336.45 Tawala Gharama（経費）Gharama ZA Mauzo（売上原価）5200 -04 Mhandisi Gharama -マンボ屋NJE難波エンジニア- 。外国使用電話代26215.00 Tawala Gharama（経費）Gharama ZA Mauzo（売上原価）5200 08 Mhandisi Gharamaへ-航空券エンジニア-航空券費用16200.00 Tawala Gharama（経費）Gharama ZA Mauzo（売上原価）5,200-10 Mhandisi Gharama - Usafiriを。 NJEエンジニア-外国の現地交通費512 Tawala Gharama（経費）Gharama ZA Mauzo（売上原価）計89,545.45 Katika Maelezo、Tafadhali Rejea Nguzo屋Akaunti難波5100-01クワ5100- 11 Alisema Katika Karatasi「月別決算書内訳（コード順。 ）「Katika」キラMwezi Kufungaファイル"屋Desemba 2013 *シシィKindlly Kuomba Taratibu juu屋Gharama Ilitokea Katika Huduma Uhandisi KulipwaナMheshimiwa梅澤カーマIfuatavyo：Tafadhali Kuainisha Gharama秘蔵Katika Akaunti Hakuna 5200-XX（「Uainishaji（区分）屋月別。決算内訳表（コード表）NI」Gharama ZA Mauzo」）。Kuhusuビーツ諸島Ambayo SI Kuuzwa Bado、Tafadhali Baada八尾NA」Amemaliza Bidhaa-Mhandisi（在庫品ーエンジニア）（1140から1104へAkaunti難波）」。