polyline convert to line and arc with AsSimpleEntities method get wrong start/end angle

[littleplay]

dxf like this:

result like this:

[uzername]

I suggest you to check extrusion direction property too. I had similar question when extrusion direction (Z axis) was non-standard

[uzername]

Also, if possible - attach dxf file

[littleplay]

sa.zip
@uzername thanks