;requirements relating to Approval, Valuation, and Operational Matters และ Part II : The Product Restrictions of Qualifying CIS

Foundation เป็นหลัก และร่างมาตรฐานของ Asian Valuation Standards เพ่ือให้การน าเอาแนวคิด หลักการ และแนวปฏิบัติทางวิชาชีพในระดับนานาชาติ มาปรับใช้ให้เหมาะสมกับ - 2 - ข้อจ ากัดทางกฎหมายและสภาพแวดล้อมของตลาด

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

restaurants, (2) higher rental expense due to the head office moving to a new location where all subsidiary companies are located together for more efficient management and (3) the allowance for impairment of

340.51 49.19 14.4 Finance costs 369.63 352.58 17.05 4.8 Income tax expense 233.25 217.75 15.50 7.1 Total expenses 2,325.81 2,155.04 170.77 7.9 2,116.88 1,839.91 276.97 15.1 Non-controlling Interests 36.09

Group’s tax base also increased. The Company also recorded a higher tax expense in the separate financial statements this quarter from capital gains from the sale of MACO’s shares, which rose substantially

Depreciation and amortization 693 Work roll amortisation 76 Interest income (6) Finance costs 192 Doubtful debts expense from advance to suppliers 3 (Reversal of) loss on impairment expense of property, plant