amount increases were mainly driven by the rise in personnel expenses, rental cost, utility cost, merchant fees, maintenance cost, and marketing expense. However, SG&A as a percentage of sales has

in the gross profit margin that expanded from 15.3% in the third quarter of 2018 to 16.4% in the third quarter of 2019 and more efficient cost management that caused selling and administrative expense

increase of 76 million baht or 4% from last year. This was as a result of an increase in marketing expenses, increase in personal expense caused by increasing employment of the Company’s subsidiaries

, the delivered projects in Q3–2024 have an increase in gross profit margins. As a result, the increase rate in income tax expenses was higher than the increase rate in revenue and the income tax expense

เหมาะสม ของวงเงินประกันภัยซึ่งต้องไม่ต่ ากว่า replacement cost หรือหากสูงกว่า replacement cost เกินร้อยละ 10 บลจ. ต้องให้เหตุผล เป็นต้น 8.3 หลักเกณฑ์การประกันรายได้ เกณฑ์ปัจจุบัน ก าหนดหลักเกณฑ์เกี่ยวกับ

การขาย (Net Realizable Value) 3.5.9 มูลค่าต้นทุนทดแทนสุทธิ (Depreciated Replacement Cost) เป็นรูปแบบหนึ่งของการประยุกต์ใช ้ การประเมินโดยคิดจากต้นทุน (Cost Approach) ท้ังนี้ การประเมินโดยคิดจากต้นทุนอาจ

and evaluation expense (11) (8) (15) 32% 75% (48) (45) -5% Gain (loss) from crude and product oil price hedging contract 46 (95) (138) N/A N/A 366 (442) N/A Gain (loss) from foreign currency forward

Revenues 1,570,917,679 2,461,057,268 (890,139,589) (36.17) Cost of Goods Sold and Services 1,534,434,537 2,399,582,723 (865,148,186) (36.05) Sales & Administration Expenses and Financial Cost and Tax Expense

) / Total revenues from sales EBIT margin (%) = (Profit before income tax expense + Finance Cost) / Total revenues from sales EBITDA margin (%) = (Profit before income tax expense + Finance Cost

) / Total revenues from sales EBIT margin (%) = (Profit before income tax expense + Finance Cost) / Total revenues from sales EBITDA margin (%) = (Profit before income tax expense + Finance Cost