effect in 2017 that represented a reduction of about 2% on average and a fire incident on June 18 that caused a backlog of order valued more than USD 2 million by the quarter end. However, consignment
that took effect in 2017 that represented a reduction of about 2% on average. However, consignment sales were almost fully realized in the current period. The Q-o-Q decrease in revenue was primarily due
addition, some shipments were not recognized as sales revenue in the second quarter in accordance with relevant incoterms, and partly due to consignment stock: consignment fill-up totaled Bt813 million
unrealized consignment sales (Table 3, unrealized revenue amounted to USD3 million, or Bt109 million in 2Q18). Cost of Sales and Gross Profit The profit margin in 2Q18 widened Q-o-Q to 27.84% but narrowed Y-o
11% Y-o-Y (Table 4), due partly to the WLTP issue, which resulted in lower orders from automotive suppliers, as most suppliers shifted their priority to stock management. In 1Q19, consignment stock
accuracy of goods on consignment and record of cost of goods sold. The SEC therefore determined a one year period where Chanunkorn?s application for approval as auditor in the capital market will not be
risk associated with risky assets was also suggested as Thailand is approaching aging society.Assoc. Prof., Dr. Pornanong Budsaratragoon, research team leader, Faculty of Commerce and Accountancy
materials Table 2: Raw material prices and purchased volume The effect from copper was about 2.2 % on product sales price. Table 3: Consignment In 1Q 2018, consignment sales were totally realized. (Amount: in
million). In addition, the decrease in Sales was due to product mix (Table 5) and an adverse effect of unrealized consignment sales (Table 3, unrealized revenue amounted to Bt115 million in 2018). Cost of
consignment (ตารางที 3 ในไตรมาส 2/61มีรายได้ทียังไม่ได้รับรู้จํานวน 3 ล้าน ดอลลาร์สหรัฐฯ หรือประมาณ 109 ล้านบาท) ต้นทุนขายและกาํไรขั นต้น อตัรากําไรขั นต้นของไตรมาส 2/61 สงูขึ นเมือเทียบกบัไตรมาสก่อน เป็นร้อยละ