, (4) management override of internal controls, (5) fabrication of accounting transactions in the information system by using the executives’ privileged access right to alter information, and (6

future may alter the IFA’s opinion on the transaction accordingly. Information and documents used in preparing this report included but are not limited to the following: ▪ The Resolution of the Company’s

the 1st quarter ended 31 March Description Unit 2018 2017 2016 1. Liquidity ratio Time 9.48 6.69 9.48 2. Liquidity quick ratio Time 1.47 3.26 6.16 3. Average debt collection time Day 53 62 45 4. Average

quick service restaurant industry. Miyabi Grill: sales was 8.5 Million THB, decreased by 35.4 Million THB or -80.6% YoY due to the fact that the company has endorsed a third party with franchising under

Description Unit 2017 2016 2015 1. Liquidity ratio Time 7.59 8.29 1.58 2. Liquidity quick ratio Time 3.13 4.36 0.50 3. Average debt collection time Day 69 57 40 4. Average debt repayment time Day 71 64 63 5

26.31 million or increase 38 % 2. Financial status Significant financial ratios in the 1st quarter ended 31 March Description Unit 2019 2018 2017 1. Liquidity ratio Time 9.43 9.48 6.69 2. Liquidity quick

amounting 5.05 million Baht. 2. Financial status Significant financial ratios in the 2nd quarter ended 30 June Description Unit 2019 2018 2017 1. Liquidity ratio Time 10.02 5.03 7.59 2. Liquidity quick ratio

1. Liquidity ratio Time 5.03 7.59 8.29 2. Liquidity quick ratio Time 0.81 3.13 4.36 3. Average debt collection time Day 43 69 57 4. Average debt repayment time Day 72 71 64 5. Average goods selling

Time 10.21 9.09 7.68 2. Liquidity quick ratio Time 1.26 3.24 3.88 3. Average debt collection time Day 39 29 53 4. Average debt repayment time Day 62 58 79 5. Average goods selling time Day 341 566 318 6

. Liquidity quick ratio Time 1.73 1.26 3.24 3. Average debt collection time Day 47 39 29 4. Average debt repayment time Day 68 62 58 5. Average goods selling time Day 378 341 566 6. Fixed asset turnover ratio