พึงกระทำ  (6)  ความพร้อมของบุคลากร (competent staff readiness) ผู้ประกอบธุรกิจต้องจัดให้มีบุคลากรที่มีความสามารถและเหมาะสมในจำนวนที่เพียงพอต่อ

subsidies.  General admin expenses were Bt2,648mn relatively flat YoY while declining 19% QoQ from lower staff cost.  Depreciation and amortization was Bt110mn increasing 15% YoY mainly from shop expansion

postpaid segment. This has resulted in a reduction of %marketing expenses to total revenue from 11% in 2016 to 6.3% in 2017. • General admin expenses were Bt12,424mn increasing 5.2% YoY due to higher staff

Bt2,492mn decreasing 9.4% YoY from lower IC cost but increasing 5.9% QoQ mainly from cost of content and the one-time cost of legal severance payment for call center staff amounting to Bt34mn1. SG&A expenses

% 26.5% +19% 32.5% 27.0% Selling expenses mainly consist of salaries of dessert café’s staff, space and equipment rental expenses, utility expenses, and other selling expenses such as marketing and

due to higher network depreciation. SG&A stood at Bt19,327mn, rising 3.1% YoY mainly from higher staff cost and the one-time admin expense in 3Q18, offset by lower marketing expenses. As a result

staff travel, consultants, staff training, and marketing and advertising activities, suspending new hires • Optimizing staff by using technology to promote work efficiency and reduce overtime expenses

in sales from the restaurant business while still having other fixed costs of sales (kitchen area), such as staff, rent, utilities and depreciation. The gross profit margin decreased from 47.4% in 2019

Cost of sales mainly consists of cost of raw materials, packages, supplies, salary of production unit’s staff, depreciations, kitchen utensils and space usage expense of production unit. Major part of

: Million THB Gross profit = Total Operating Revenue – Cost of Sales Cost of sales mainly consists of cost of raw materials, packages, supplies, salary of production unit’s staff, depreciations, kitchen