efficient cost management such as staff cost and other related cost. Administrative Expenses In year 2017, administrative expenses increased by 12% yoy and 6% yoy in the fourth quarter mainly due to the

cities and the cities that benefit from the tourism sector has improved over the past period. Moreover, the Company has generated cost efficiencies in terms of staff optimization and administrative

บริษทั ผูใ้ห้ค าแนะน า และบุคคล ผูมี้อ านาจในการจดัการของบริษทั ซ่ึงอยา่งนอ้ยตอ้งประกอบดว้ย  หลกัปฏิบติัในการซ้ือขายหลกัทรัพยข์องผูใ้หค้ าแนะน า และบุคคล ผูมี้อ านาจในการจดัการของบริษทั (staff dealing

25.77 million, going up year-on-year by Baht 11.16 million or 76.46 per cent increase, mainly attributable to increase in expenses on staff and top executives in the Subsidiary company of Baht 4.20

because an increasing of employee remuneration as a result of new staff hire for the distress debt expansion and consolidate cost of insurance service from new subsidiary. The Company’s gross profit for the

10.83% as compared to 1H18. Such increase was due to an increase in staff costs, reclassification of fixed costs at the new factory which incurred as a result of lower-than-normal production capacity and

quarter of the previous year (decreased by 2.0 percent from Q1/2019) due to annual staff salary increase. The company has the administrative expenses for the first six month in total of 150.6 million Baht

from the cost of sales for 15 million baht, which is the selling expenses of LPG and oil business and administrative expenses of 124 million baht, mainly due to staff expenses utilities and audit fees

of new staff hire for the distress debt expansion and commission paid. However, the percentage of cost of services to revenues was declined significantly. This was because the enhancement of efficiency

gross profit margin than average. Selling Expenses Selling expenses mainly consist of salary for the café’s staff, space and equipment rental expenses at each After You dessert café and Maygori, utility