effect in 2017 that represented a reduction of about 2% on average and a fire incident on June 18 that caused a backlog of order valued more than USD 2 million by the quarter end. However, consignment

that took effect in 2017 that represented a reduction of about 2% on average. However, consignment sales were almost fully realized in the current period. The Q-o-Q decrease in revenue was primarily due

addition, some shipments were not recognized as sales revenue in the second quarter in accordance with relevant incoterms, and partly due to consignment stock: consignment fill-up totaled Bt813 million

: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the

11% Y-o-Y (Table 4), due partly to the WLTP issue, which resulted in lower orders from automotive suppliers, as most suppliers shifted their priority to stock management. In 1Q19, consignment stock

accuracy of goods on consignment and record of cost of goods sold. The SEC therefore determined a one year period where Chanunkorn?s application for approval as auditor in the capital market will not be

materials Table 2: Raw material prices and purchased volume The effect from copper was about 2.2 % on product sales price. Table 3: Consignment In 1Q 2018, consignment sales were totally realized. (Amount: in

price. Table 2: Raw material prices and purchased volume Table 3: Consignment A change in commercial terms to a Customer Manage Inventory (CMI)/ consignment basis caused revenue realization of

$ (1,604.60) ตารางที 3: การขาย Consignment ในไตรมาส 1/62 มีการรับรู้รายได้จากการขาย consignment มากกว่าจํานวนทีสง่ consignment ไปเติมในสต๊อก (หนว่ย: ล้านบาท) ไตรมาส1/62 ไตรมาส1/61 เตมิสต๊อก เบิกใช้ รายได้ทียงั

ประมาณร้อยละ 1.4 ต่อยอดขาย ในไตรมาส 2/62 ตารางที 3: การขาย Consignment ในไตรมาส 2/62 มีการรับรู้รายได้จากการขาย consignment ตํากวา่จํานวนทีสง่ consignment ไปเติมในสต๊อก (หน่วย: ล้านบาท) ไตรมาส 2/62 ไตรมาส