of goods sold. Selling Expenses Selling expenses mainly consist of salary for the café’s staff, space and equipment rental expenses, utility expenses, and other selling expenses such as marketing and
%) Selling and administrative expenses 21.30 14.02% 33.21 21.38% 11.91 55.92% Profit before finance cost and income tax 32.60 21.47% 18.83 12.12% (13.77) (42.24%) Finance cost 0.08 0.05% 0.04 0.03% (0.03
other expenses such as electricity, employee benefit from SG&A into COGS resulting in material increase in 2562 Management Discussion and Analysis Q3/2019 SG&A Q3/2018 Q3/2019 Change 9-month 2018 9-month
which was operated by the subsidiary company since June 2018. • Selling and administrative expenses increased 27.81% due to salary and employee benefit of subsidiaries which was operated since last year
that, operating expenses rose by Baht 5.42 million because of the increase of the amount of employee benefit obligations in according with the accounting standard. The ratio of net claim expense over
gross profit margin was 7.95%. A result from the downward trend of the world steel price. 3. Selling expenses were Baht 33.79 million; decreased Baht 11.84 million or 25.95% from last year. This is result
929,354 (18,647) (2.01%) Gross profit margin 315,647 325,527 (9,880) (3.04%) Selling Expenses 91,735 88,001 3,734 4.24%) Admin Expenses 89,134 79,800 9,334 11.70%) Net profit 106,678 128,745 (22,067) (17.14
percent compared to year 2015, due to decrease of salary, employment benefit, doubtful accounts, fees and other administrative expenses which are in line with the Company’s organizational management as
comparing with same period last year (while the subsidiary’s expenses from the change of provision from employee benefit was at Baht 0.1 million.) Administrative expenses For Nine Months 2019 period
Service - (14,789) (14,789) 100.00 Gross Profit 30,536 21,357 9,179 42.98 Other Income 530 801 (271) (33.83) Profit before Expense 31,066 22,158 8,908 40.20 Salling Expenses (27,162) (12,173) 14,989 (123.13