sales promotion expenses of Baht 6.57 million, increase in salary and benefits of the employees of Baht 2.93 million, increase in service expenses of Baht 1.58 million and increase in travelling expenses

operation is in the process of investment promotion consideration by the Board of Investment of Thailand (BOI) and need production space within the beginning of next year. Therefore, the Company will receive

from Consumer Products was recorded increase of Baht 68 million or 11. 5 percent by the main result of increasing promotion activities and new products such as an increase of sale in product group of

sale staff expenses, transportation expenses, commissions and promotion expenses. For the periods of three months and nine months ended 31st Dec 2019, the Company and its subsidiaries had selling

; as well as having exhibition booths at various exposition events.As for the SPAR convenience store, the brand established more varied sales promotion campaigns e.g. SPAR Aroi-Tua-Thai which brings

some advertising and promotion transactions to impact on total sales reduction and also selling expenses reduction. However, there is no impact on net profit. o CMG : TFRS 15 set a principle to recognize

services decreased by 42.8 percent. 1.4 Selling expenses Selling expenses consist of sale staff expenses, transportation expenses and promotion expenses. For the period of three months ended 30th June 2020

. Close to the same period when compared with the same period last year. This was due to the reduction of expenses related to rental, employee expenses, sale promotion expenses and non- performing debt

from operations. The significant changes of the selling and administrative expenses can be explained as follows: Decrease in selling and promotion expenses of THB 6.64 million. Decrease in provision for

increased from the prior year or 2.1 percent. The sales of Consumer Products comparing with the previous year increased at Baht 102 million or 12.1 percent as a result of promotion and new products such as