Page 143 - Microsoft Word - One-Report-Eng 2024 Final.docx

Tycoons Worldwide Group (Thailand) Plc.

21. Income tax

Income tax expenses (income) for the years ended 31 December 2024 and 2023 are made up
as follows.

(Unit: Thousand Baht)
Consolidated Separate
financial statements financial statements

2024 2023 2024 2023
Current income tax:
Current income tax charge - 4,895 - 4,895

Adjustment in respect of income tax of
previous year 157 - 157 -
Deferred tax:

Relating to origination and reversal of temporary
differences (1,447) 26,372 (3,158) (87)
Income tax expenses (income) reported in
profit or loss (1,290) 31,267 (3,001) 4,808

The amounts of income tax relating to each component of other comprehensive income for
the years ended 31 December 2024 and 2023 are as follows.

(Unit: Thousand Baht)
Consolidated Separate

financial statements financial statements
2024 2023 2024 2023

Deferred tax relating to
Share of other comprehensive income from
investment in associate (4,508) 1,873 - -
Actuarial gain 942 - 942 -
Change in value of financial assets measured

at FVOCI 46,724 (19,772) 46,724 (19,772)
Total 43,158 (17,899) 47,666 (19,772)

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