income decrease both in the three-month period and the six-month period by Baht 1.67 million and Baht 3.05 million respectively, due to more delivery of raw milk to the customers compared to those of the

more delivery of raw milk to the customers compared to those of the same periods last year both in the three-month period and the nine-month period. The decrease were 9.40% and 9.38% respectively. 1.2

increase both in the three-month period and the six-month period by Baht 0.06 million and Baht 3.32 million respectively, due to more delivery of raw milk to the customers compared to those of the same

13.58% from the same period of previous year. This was due to decrease in the delivery of pre-stressed concrete piles, post-tensioned and special cement which was Baht 101.24 million. However, the

Million Baht increase or 24.99% when compared to same period of previous year which had revenue of 201.48 Million Baht due to more delivery  Profit from investment of 42.47 Million Baht as unrealized gains

dine-in areas resulting in higher proportion of take-home products and orders via food delivery services, which have lower margins than dine-in products, as well as the sales of raw material to Mikka

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

stores • Revenue from other channels, e.g., revenue from franchise stores, dealers, and online • Revenue from other services, e.g., delivery, installation services • >90% are from domestic project sales

รายได้ที่สูงเกินจริง : วิธีนี้จะช่วยให้กิจการมีรายได้เพิ่มขึ้น ส่งผลต่อกำไรที่สูงขึ้น เช่น การบันทึกตัวเลขยอดขายสินค้าที่ฝากขาย (consignment) ทันทีท่ีนำสินค้าไปวางจำหน่าย โดยยังไม่ได้ขายออกไป จริง ทำให้

159.4 5.6% 192.4 6.4% 20.9% Revenue from Food Delivery & Catering 13.5 0.5% 101.6 3.4% 656.3% Revenue from Retail Merchandise 7.2 0.2% 28.3 0.9% 293.1% Total Revenue from Sales of Food and Beverages