cost of production increased 3.08 million baht. Back up inventory deteriorated decreased 0.48 million baht. Reduced reserve price 0.03 million baht. Total cost increased 2.57 million baht. The cost of

2Q17 were Baht 57.14 million, increased from 2Q16 and administrative expenses for 1H17 were Baht 112.19 million, increased from 1H17. The increase was attributed to the difference in inventory reserve

204.45 million for inventory obsolescence and the write-offs of licenses for publications as part of their restructuring in the second quarter of 2016.  The subsidiary and indirect subsidiary recognized

cost of production decreased 0.20 million baht. Back up inventory deteriorated decreased 0.40 million baht. Reduced reserve price decreased 0.05 million baht. Salaries, wages and other expenses decreased

decreased in revenues from sales and services.  Distribution costs and administrative expenses decreased 20% due to in the second quarter of 2016, the subsidiaries have recognised a provision for inventory

sellable rooms inventory which did not meet customer demand during usual high season period. In addition, the impact of Coronavirus 2019 (Covid-19) pandemic caused the decreasing number of guests especially

due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also

for auditing. Such information include YNPE?s external fund borrowing, appropriateness of appraisal price of company?s 3rd plant, verification on inventory at end of the accounting period, confirmation

statement of equity change of the shareholders, and the annual cash flow statement 2015 due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient

and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible