85.76% from Q1 year 2017. The reason was the delay on the shipment to customers in the first two months of year 2018. The main raw materials’ crop, which is sweet corn, was delayed due to the weather. The

แบบ consignment (ตารางที 3 มีรายได้ทียงัไม่ได้รับรู้จํานวน 115 ล้านบาท ในปี 2561) ต้นทนุขายและกาํไรขั นต้น ในปี 2561 ต้นทนุขายมสีดัสว่นเท่ากบัร้อยละ 74 ต่อยอดขาย ซึงสงูขึ นจากร้อยละ 70 ในปี 2560 ทําให้

and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible

procedures for change of agent to collect and receive payments of debt. Currently, regulations have not been prescribed for the said matters.To ensure that the private sector will have clear guidelines for

previous quarterly To: The President The Stock Exchange of Thailand Thailand's economic outlook for the year 2018 is likely to be bright. After seeing a clear recovery in the last quarter of last year

 pending for customer delivery. The group companies normally write‐off out‐of‐date inventory, and make provision for aged inventory and depletion in the value of fixed assets, if material, each quarter

, Hana's production is based on clients' orders, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The

customer delivery. The group companies normally write-off out-of-date inventory, and make provision for aged inventory and depletion in the value of fixed assets, if material, each quarter. Inventory days

 are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The group companies normally write‐off out‐of‐date inventory, and make provision for

' orders, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods pending for customer delivery. The group companies normally write‐off out