had an extra expenses from a delayed project. Those expenses were composed of both a fine from the delayed project (19.00) million baht and extra cost for the delayed project (3.76) million baht. 2.2 In

previous year, as a consequence of the performance of Advance Power Conversion Company (APCON) performance whose projects had been delayed from the plan resulted in net loss in 2018. Earnings before tax (EBT

85.76% from Q1 year 2017. The reason was the delay on the shipment to customers in the first two months of year 2018. The main raw materials’ crop, which is sweet corn, was delayed due to the weather. The

delayed orders from one major customer in this quarter, but the repeated order will be placed in the next quarter. 2. The company’s consolidated net loss for the period (Q.1) amount -11.20 Million Baht

consisting of Interest expense from bank creditors amount of 23.42 million baht, interest on short-term loans amount of 1.63 million baht, interest of debentures amount of 21.74 million baht, delayed interest

Group Lease Public Company Limited Group Lease Public Company Limited (“GL”), a securities issuer, delayed to prepare and submit the accurate financial statements and financial reports within the

LVT delayed to prepare and submit the accurate financial statements and financial reports within the period of time specified by the Capital Market Supervisory Board as follows : (1) financial

Code of Governance for South Africa.  10. International Federation of Accountants, 2011. Competent and Versatile. How Professional Accountants in Business Drive Sustainable Organisational Success.  11

quarter of 2017, customers were unable to install due to heavy rain and flooding. Delayed delivery and installation resulted in Q3 2017 performance as follows; - Decreased on sales from Baht 305.90M in

information and delayed disclosure of the said information as long as possible. On the contrary, the previous research found that, for financial statement disclosure, the companies usually rushed into