Ratio Time 0.20 0.17 Asset Management Ratio 3. Collection Period Day 5.44 3.26 11. Return on Assets % 0.91 1.64 4. Inventory Turnover Ratio Day 841.78 426.47 12. Return on Fixed Assets % 10.67 19.17 5

to 1) expand Export Branded Business sales; 2) improve work processes in all areas for higher efficiency; 3) strictly control and reduce costs and expenses; 4) ramp up asset utilization to manage fixed

estimation of cost causing loss in such project due to various factors i.e. change of materials suppliers causing higher cost, extension of contract causing higher fixed cost as well as its underestimate cost

and the Reversal of loss on devaluation of inventories. Another key factor in reduction in Cost of Goods Sold is the change in estimated useful lives of fixed assets as disclosed in the Note to

4% in March to May. Moreover, in 2019 there was loss in disposal of fixed assets while there is no such expense in this quarter. 3. Finance costs Finance cost for the 3-month and 6-month period ended

expenses For the three-month period ended 30 June 2020, the Company has one-time expenses, which are • Write off withholding tax and write off fixed asset 1.4 THB mm • Reserve potential loss from litigation

all branches of ELEGA showroom that could not generate the income and profit as aimed in order to decrease the fixed cost and the administrative expenses since the 2nd quarter of 2019. However, the

, and variable rental expenses, as well as the fixed rental expenses which were reclassified to Finance cost in accordance with the Financial Reporting Standard No.16: Leases. This resulted in the

the year 2019 in an amounting of Baht (3.87) million or (10.39) percent. Mainly came from growth of revenue in last year while fixed cost still constant. 3.3 Administration expenses The Group's

Optional Shares). The portion of newly issuance shares to be offered for sale in the IPO is fixed at not exceed than 23, 500,000 ordinary shares or equivalent to 29.38 % of the CCPT-KY’s total paid-up