สัญญา FX forward เพื1อ hedge underlying ต่อมา underlying มีมูลค่าลดลงเนื1องจากค่าเงิน depreciate จะถือเป็น over hedge หรือไม่ และดาํเนินการอยา่งไร เหตุผล กรณีดงักล่าวถือเป็นการ over hedge โดยตอ้งนาํส่วน
from the same period of last year due to loss on forward contract caused by foreign exchange volatility during the Covid-19 pandemic. 1.2 Cost of goods sold and expenses Consolidated financial statements
product sales mix of both general merchandise and directly sourced private-label goods, product assortment planning and increasing in gross profit margin from Mega Home business which benefited from
to change in product sales mix of both general merchandise and directly sourced private-label goods, product assortment planning and increasing in gross profit margin from Mega Home and HomePro in
% in previous year to 26.43% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods’ profit margin, as well as the continuous efficiency
general merchandise and directly sourced private-label goods and improved product assortment planning . 3. Selling and administrative expenses (SG&A) amounted to Baht 3,474.25 million, an increase of Baht
mix of both general merchandise and directly sourced private-label goods. Furthermore, there was a continuous improvement in product assortment planning from HomePro. 3. Selling and administrative
directly sourced private-label goods, as well as the continuous efficiency improvement in product purchase planning of HomePro, Mega Home, and HomePro in Malaysia. 3. Cost of rental and service was Baht
to the profit of 23.44 million baht) due to an impact from fluctuation of exchange rate, However the company tried to reduce financial risk by hedging against forward exchange contracts. 4. The