เพื่อปรับเกณฑ์ให้สอดคล้องสภาวะปัจจุบัน และมีคู่มือที่ใช้เป็นแนวทางปฏิบัติ
material prices and purchased volume The effect from copper was about 3.0 % on product sales price. Table 3: Consignment In 2Q 2017, consignment sales were totally realized. Table 4: Sales and volume sold
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
price. Table 2: Raw material prices and purchased volume Table 3: Consignment A change in commercial terms to a Customer Manage Inventory (CMI)/ consignment basis caused revenue realization of
Form 69 - CIS material update (ประกาศ ทจ. 4/2561)
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
materials Copper, Copper Foil, Laminate and Fiberglass, as well as the appreciation of the THB. Despite the increase in raw material prices and the THB’s strengthening, an increase in capacity and efficiency
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
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
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