gross profit decreased in the same direction as the revenue decreased as well. SG&A SG&A of the Company consisted of salary and wages and overtime payment, employees’ benefit, management fee, maintenance

cost of hospital operations: 1. Cost incurred from fully operational of new hospital ( Wattanapat Ao-Nang Hospital). The major cost of hospital operations consist of overtime pay, doctor fee, cost of

Q2/2018 gross profit margin was mainly caused by the increase in wages and overtime pay in this period following the minimum wage increment according to the labor law and more overtime work to produce

costs, employee expenses, overtime costs. This was in line with the reduction of hospital income. Administrative expenses (including Depreciation and amortization) amounted to THB 24.82 million, a

effects the employee expense such as the salary expense, overtime expense, compensation expense and social security expense, increase total amount 3.40 million Baht from selling and administrative expenses

selling expense increased 4.60 million Baht because the increased sales revenue, but the decreased employee expense such as the salary expense, overtime expense, compensation expense and social security

from cost incurred from fully operational of Wattanapat Ao-Nang hospital (fully operational in March 2019), such as salary, overtime pay, doctor fee, cost of goods sold, depreciation infrastructures and

of service fees : Service fees per person in each position range between Baht 16,500 to Baht 17,856, excluding overtime pay. It is expected that the annual service fees, including overtime pay, will

managers based on annual sales target 8 Revenue recognition Engineering design overtime output input Background 1 2 3 4 5 scope of work feasibility study conceptual design EIA report construction design

million, or Baht 30.08 million increased from the same period last year due employee’s expenses increased by Baht 13.36 million which including salary, overtime, compensation, and social securities. The