subsidiaries in domestic and international showed increase performance, along with the newly incorporated subsidiaries in USA, China, Indonesia, and Vietnam started to show positive performance, resulting in
coefficient of 𝑅𝐹𝐸𝐸𝑖𝑡 (𝛽4= 0.354, P < 0.05) is statistically significant with a positive sign. This indicates that clients generally pay higher audit fees when they change their audit firms. Results : A
the market. With these factors, the company is assured that J FinTech Co., Ltd. as a subsidiary will have the better operation prospects from the second quarter of 2018 onwards. 2. Financial Technology
the market. With these factors, the company is assured that J FinTech Co., Ltd. as a subsidiary will have the better operation prospects from the second quarter of 2018 onwards. 2. Financial Technology
enabled the SEC to fully inspect the quality control systems of all audit firms as scheduled. As a result, users of financial statements can rest assured of the quality of the financial reports of the
positive same-store-sales growth during 2017 and (3) the increased sales of raw material to franchisees. Franchise fees income increased from THB 15.1 Mn in 2016 to THB 56.5 Mn in 2017, an increase of THB
increase was mainly due to (1) increased number of branches, (2) the positive same-store-sales growth during 2017 and (3) the increased sales of raw material to franchisees. Revenue from franchise fees
) positive same-store-sales growth during 2017, (2) opening new branches and (3) increased sales of raw material to franchisees. Franchise fees income increased from THB 15.1 Mn in 2016 to THB 56.5 Mn in 2017
of THB 375.9 Mn or 21.3% and was mainly due to (1) increased number of branches, (2) the positive same-store-sales growth and (3) the increased sales of raw material to franchisees. Franchise fees
investment fund. However, the 6-month consolidated net profit attributable to owners of the Company has still been in a positive position totaling of Baht 90.7 million, or equivalent to a 12% growth over the