doubtful accounts, the Company setup THB 5.99 million for doubtful debts during this period, (3) Rise of others expense of THB 10.72 million or 60.91%. The Company had started to export the program rights in

: Allowance for doubtful accounts (42) (51) Trade account receivables - net 1,895 1,301 As at 30 September 2018 and 31 December 2017, the Group had the allowance for doubtful accounts, amounting to Baht 42

Assets 206.21 - - Other 9.31 7.27 Ramkhamhaeng has profit from reverse the entry Allowance for doubtful accounts Loans receivable and Accrued Interest receivable from Muang Loei Ram in the amount of 91.56

to 84 days and from 83 days to 84 days for the nine-month period. For a debtor with debt problem, the Company has set aside allowance for doubtful accounts. Inventory turnover in the third quarter of

subsidiary and reverse allowance for doubtful accounts investment in associated companies THB 14.00 million. Page 2 of 2 2. The cost of goods sold and services of the company decreased by 24.83 million baht or

- 26.27 26.27 100.00% Reserve for Doubtful Debts 5.90 8.85 2.95 50.00% Others 28.59 33.13 4.54 15.88% Administrative expenses 107.83 177.37 69.54 64.49% Administrative expense for the nine-month period

/-Decreased / -Decreased Employee benefits expenses 796.37 (78.33) 756.26 (84.89) Fees and service expenses 218.92 46.37 218.87 46.37 Finance costs 28.16 (3.37) 28.16 (3.37) Bad debt and doubtful accounts

cost was as a result of allowance for doubtful debt of THB 5.495 million because of the introduction of accounting standard TFRS 9 at to company at beginning of this year. As of 31 March ,2020 the

, additional allowance for doubtful accounts and increased financial cost for business expansion activities as mentioned above. Best regards, Warawut Arunothai Managing Director

beginning on or after 1 January 2020. 8. Impairment loss on financial assets – allowance for doubtful debts approximately increased by Baht 1.11 million because the Company has adopted the TFRS9 Financial