profit margin of 36.42%, decreased by 3.99% as resulted by; 2.1 A decrease of gross profit margin by 0.92% due to the practice to comply with Thai Financial Reporting Standard No. 15: Revenue, which is

mix efficiently. However, the Company had applied and accounted for expenses from rental contracts according to TFRS 16 – Leases, which affect to net profit margin. In addition, due to the market

last year. The decrease in gross profit margin was mainly due to differences in product mix and that some of the new products’ implementation were postponed by the customers while the Company and its

year 2019 increased from 4.02% to 5.30% as compared to the same period of last year. The increase of gross profit margin was mainly due to differences in product mix and the impact derived from adoption

period of last year. The gross margin of the first half of year 2017 increased from 4.36% to 4.49% as compared to the same period of last year. The increase of gross profit margin was mainly due to

-scale projects have relatively low gross profit margin due to the high competition. Those can be shown from the increased rate of cost of sales and services higher than the increased rate of revenue. In

. Following the lower net profit due to the full provisions set for the tax assessments as mentioned above and with the higher investments in land, building and machines, return on assets was down to 10.7

5% x NTA BBW x 100 NTA of company 5.03% 2. Net profit Cannot be calculated due to BBW had net loss - 3. Value of consideration Total value of consideration x 100 Total assets of company 5.50% 4. Value

Company. Enclosure For the Company’s business operation, since steel business at present could not earned much profit due to tax competition which is the obstacle for raw material import, therefore the

out of rental space, this plot of Land can be substituted for the business operation. For the Company’s business operation, since steel business at present could not earned much profit due to tax