, which was a Baht 286.05 million or 6.00 percent decreased from as of December 31, 2017. During the period, the costs of land development were transferred to the cost of goods sold and inventories

. Reasons were as follows; • Strategic focus in Thai White rice of domestic market and price adjustment, regarding to increasing in cost of goods. • Moreover, increase in sales volume from government contract

the goods Maintenance Monthly payment (7) Funding source : From the company’s working capital (8) General description of connected transaction Type of transaction : Supporting normal business

%) 592 543 (8%) Other income - 1 - (100%) n/a - 6 n/a Total revenue from selling electricity 363 1,364 380 (72%) 5% 4,420 3,790 (14%) Cost of sales of goods and rendering of services Cost of raw materials

recipient has received all the work completed from the service provider) Hardware Full payment when the company receives the goods Maintenance Monthly payment .../3 - 3 - (7) Funding source : From the

from distribution fee from outsourced service provider of warehouse management and goods distribution that the company started using since September 2018 which is a total cost of 10.84 million baht

from cost incurred from fully operational of Wattanapat Ao-Nang hospital (fully operational in March 2019), such as salary, overtime pay, doctor fee, cost of goods sold, depreciation infrastructures and

1.8 million mainly from provision for bad debt, and UPOIC’s selling expenses increased by Baht 2.6 million from goods transportation which is in line with sales volume. Administrative expenses

. • Total expenses decreased 14% is a result of 1) controlling in cost of goods sold and 2) controlling in selling-admin expenses and 3) impact from closing of food chain/ restaurants. Unconsolidated

accounts receivable and product brand to a person who is not related person, then could generate the profit from such transaction at the amount of Baht 18.80 million. 2. Cost of goods sold and expenses