. 2. The Cost of sales and services of the Company increases THB 132.13 million or 400.57% due from following reasons; Page 2 of 2 2.1) Cost of selling of fan increase THB 31.94 million due to the

million, decreased Baht 14.12 million or 8.15% comparing with last year due to maintenance and manage appropriate balance of inventories against sales quantities during the year. Selling and administrative

of Internal Trade). The selling price of biodiesel increased in line with the increased in crude palm oil price compared with the previous year. In 2nd quarter of 2020, biodiesel sales volume dropped

especially the reduction in the price of raw material which is the main cost of sales of the Group. We also adjusted selling price since May this year, which causes gross profit margin to increase

Sales and Administrative Expenses The Company and its subsidiaries' selling expenses amounting to THB 49.11 million, increased of THB 9.65 million, or 24.45 percent from Q3/2016. The major reason is the

projects. - Selling expenses in Q2/2019 amounted 125.09 million baht increased by 86.86 million baht or 227.20% compared to 38.23 million baht in Q2/2018 due to the increase of sales promotions

selling price of processed food for domestic market. GFPT Public Company Limited Interim Management Discussion and Analysis for the 3rd Quarter 2019 Page 4 of 13 Cost of Sales and Gross Profit Cost of sales

the growth in sales of dessert cafés which was a result of same-store sales growth (SSSG), the increase in the number of foreign customers following the reopening of the country and the increase in

businesses. (2) In 2019 the Group adjusted the accounting classifications of Costs of Sales and Service and Selling Expenses to be more suitable and in line with other companies in the same industry. In the

1,526 1,369 11 - 2 - Cost of Sales and Services 424 361 17 1,224 1,120 9 Selling and Administrative Expenses 44 32 38 130 130 - Finance Cost 5 6 (17) 15 21 (29) Net Profit 54 51 6 142 103 38 Financial