bottling plants owned by their families or under their control rent gas tanks from PICNI and made false entries in the accounting document with an intention to deceive others. They also recorded false
investments in capacity expansion of canning and amber glass bottle facilities which started to commercialize in July 2017 and December 2017, respectively, as well as capacity expansion of bottling capacities
manufacture as a result of reduction in cost of production especially cost of sugar and packaging. Note: 1/ Energy Drinks and Sport Drinks 2/ Drinking Water, 3-in-1 Coffee and RTD Coffee Gross profit from
canning and amber glass bottle facilities which started to commercialize in July 2017 and December 2017, respectively, as well as capacity expansion of bottling capacities which started the commercial run
bottling factories resulting in better economy of scale due to higher capacity utilization rate, combined with a drop in material and packaging prices. Asia Can Manufacturing Company Limited (“ACM”) which is
Act of 1992 with the following offences: (1) For her responsibility over PICNI operations in 2004 when she jointly made changes to the contracts to let bottling plants owned by her families or under her
with the following offences: (1) For his responsibility over PICNI operations in 2004 when he jointly made changes to the contracts to let bottling plants owned by his families or under his control rent
% , respectively, decreasing by 9. 2% due to investment in canning and bottle manufacturing factory(construction completed in 2017) but not operated in full capacity , can manufacturing factory and bottling factory
raw material and packaging items, as well as improving efficiency from modern production technology ranging from glass bottle, aluminum can to bottling and canning plants which enabled the economies of