reclassification of fixed costs at the new factory which incurred as a result of lower-than-normal production capacity in the amount of Baht 5.13 million as well as an increase in the related staff costs to support

staff at the present time and in the future. The price of such land to be purchased is lower than the market price as appraised by an independent appraiser, namely, Fanix Appraisal Company Limited (an

of staff and management to support Testing and Inspection service business, especially in eastern region. The staff cost has been increased 92.75% compared to the same period of prior year. Moreover

service. 5. Administrative expense for the Group increased as the increased in number of staff and management to support Testing and Inspection service business, especially in eastern region. The staff cost

higher revenue per visit of non-social security category but also from the efficient cost control of medicine and supplies as well as staff. Administrative Expenses Administrative expenses decreased by 13

somewhat lower gross profit than previous period, however higher net margin. Selling Expenses Selling expenses mainly consist of salary for the café’s staff, space and equipment rental expenses, utility

the staff costs increase comparing to the same period of time in the year 2017. Administrative 9.7 11.9 22.7% expenses Total selling and administrative expenses 13.4 15.9 18.7% Selling and

decreased by Baht 3.78 million or 10.80% as compared to the figures in 3Q17. Such decrease was due to a decrease in staff costs. The administrative expenses in 3Q18 decreased by Baht 0.86 million or 2.68

and administrative expenses increased Baht 2 million or 7.3% in Q2/2019 to 8.0% in Q2/2020 due to increase in staff cost and selling expenses for new 10 subsidiaries. Finance costs The company had a

control policy. This resulted in decrease in office expenses and staff cost. Finance costs The company had a small decrease in finance costs for the solar energy unit Baht (1 .1 2 ) million or (7.7%) . It