clients with excellent corporate governance measured by CEO and board member characteristics left Andersen earlier. Andersen used both terms of ‘Big 5’ and ‘Big 4’ in their studies. Literature review- Audit
Affairs Department Email: jittikar@sec.or.th Tel: + 66-2033-9671 Documents SHARE : Related News SEC receives excellent score in the Corruption Risk Management Systems Assessment 2023 and higher score in the
ระดับ ดังนี้ (1) ผลปฏิบัติงานดีเยี่ยมอย่างชัดเจน (Excellent) (2) ผลปฏิบัติงานดีมาก สามารถปฏิบัติงานได้เกินความคาดหวังของระดับตำแหน่ง (Over-Expectation) (3) ผลปฏิบัติงานเป็นที่พอใจ (Satisfactory) แบ่ง
production costs. Additionally, the increase in cost of goods sold to sales revenue ratio was derived from changes in sales mix of different product lines. Table 6: Cost of Goods Sold by Type of Expenses for
are the largest player. Average prices have continued on an upward trend through Q3 and we expect this to continue into the end of the year. We see increased recognition from the market of the value mix
การผลิต ได้แก่ อัตราการใช้กําลงัการผลิต สดัส่วนของประเภท PCB ทีผลิต (product mix) การเปลียนแปลงของราคาตลาดของทองแดงและอตัราแลกเปลียนเงินสกุล ต่างประเทศ ในแต่ละช่วงเวลา ทั งนี ในไตรมาส 3/62 มีการผลิ
million and THB 180.38 million respectively, equivalent to a 43.52% decrease. Cost of goods sold to sales revenue ratio edged down slightly from 32.48% to 32.36% because of the changing sales mix that each
an approximately 10% sales-mix of products sourced from abroad; specifically, 6- 8% is sourced from China. Since we had planned for products to be shipped from China prior to the Chinese New Year as
sold to sales revenue ratio increased from 26.72% to 44.27% because of the raw material and packaging increased 81.98%. and change in product sales mix since we invested in the new Company, KURON Co
increase in sales mix of To Go products, which usually have lower gross profit margin than dine-in products. EDITDA and EDITDA margin • The Company’s EBITDA in Q1/2021 was THB 57 million, decreased by THB 1