






ROCKWORTH PUBLIC COMPANY LIMITED AND ITS SUBSIDIARY
REPORT AND CONSOLIDATED INTERIM FINANCIAL STATEMENTS
FOR THE THREE-MONTH AND SIX-MONTH PERIODS
ENDED 30 JUNE 2002








Report of the Independent Auditor
To The Board of Directors and Shareholders of
Rockworth Public Company Limited
I have reviewed the accompanying consolidated balance sheet of Rockworth Public Company Limited and 
its subsidiary as at 30 June 2002, the related consolidated statements of earnings for the three-month and 
six-month periods ended 30 June 2002 and 2001, the statements of changes in shareholders equity and cash 
flows for the six-month periods ended 30 June 2002 and 2001, and the separate financial statements of 
Rockworth Public Company Limited for the same periods. These financial statements are the responsibility 
of the Companys and its subsidiarys management as to their correctness and the completeness of the 
presentation. My responsibility is to issue a report on these financial statements based on my reviews.
I conducted my reviews in accordance with the auditing standard applicable to review engagements.  This 
standard requires that I plan and perform the review to obtain moderate assurance as to whether the financial 
statements are free of material misstatement. A review is limited primarily to inquiries of a companys 
personnel and analytical procedures applied to financial data and thus provides less assurance than an audit.  
I have not performed an audit and, accordingly, I do not express an audit opinion.
Based on my reviews, nothing has come to my attention that causes me to believe that the accompanying 
financial statements are not presented fairly, in all material respects, in accordance with generally accepted 
accounting principles.  


Without qualifying my review report, I draw attention to the following matters :-
Although Thailands economic crisis, which occurred in mid 1997, has eased to a certain extent in the 
current period, financial restructuring within the business community is still prevalent and subject to 
readjustment.  As at the balance sheet date, the Company and its subsidiary had significant deficits. In view 
of the foregoing, the ability of the Company and its subsidiary to continue their businesses as going 
concerns depends upon their ability to obtain funding for the purpose of repaying their loans in accordance 
with the debt restructuring agreements, the outcome of the results of their operations in the future, and on 
the recovery of the Thai economy. Nevertheless, the aforementioned financial statements have been 
prepared on the going concern basis, assuming that the realisation of assets and settlement of liabilities and 
obligations will occur in the ordinary course of business of the Company and its subsidiary without any 
expectation of significant disruption to their ongoing activities.
I have previously audited the consolidated financial statements of Rockworth Public Company Limited and 
its subsidiary and the separate financial statements of Rockworth Public Company Limited for the year 
ended 31 December 2001, in accordance with generally accepted auditing standards and, under my report 
dated 22 February 2002, expressed an unqualified opinion on those financial statements, but drew attention 
to the going concern issue. The balance sheet as at 31 December 2001, as presented herein for comparative 
purposes, formed an integral part of the financial statements which I audited and on which I previously 
reported. I have not performed any other audit procedures subsequent to the date of that report.



		Narong Puntawong
		Certified Public Accountant (Thailand) No. 3315
Ernst & Young Office Limited
Bangkok  :  6 August 2002
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