associated with price increases and enjoy a further price continuation, but price drops from sales is nearly fully reversed (Chan and Lakonishok, 1993, 1995) – Keim & Madhavan (1995): buy orders take longer

amount are higher than investment cost, the company has reversed the impairment of investment in statement of income in separate financial statement, this does not effect to consolidated financial

which benefits the company, this loss can be reversed to a Company's profit at the end of the project. 3. Expenses The Company and subsidiary had overall expenses at Baht 129.47 million which increases in

borrowings from financial institutions and bill of exchange. Bad debt and doubtful accounts (reversal) The Company reversed bad debts and doubtful accounts of Baht (20) million in 2017 due to cash received

million or equivalent to 45.23% and gross profit margin from sales was 22.70%. Reversal of Allowance for Doubtful Accounts In the 2nd quarter of 2019, the Company reversed allowance for doubtful accounts

Doubtful Accounts In the 2nd quarter of 2019, the Company reversed allowance for doubtful accounts amounting to Baht 6.17 million or equivalent to 31.58% because the Company received the payment of advance

been reversed EMC Public Company Limited (related company) as amounting of 14.12 Million Baht  Financial cost as amounting of 16.21 Million Baht increased of 1.81 Million Baht or 12.57% when compared to

reversed to the Company's profit in the future. As the result, the Company and subsidiary have the total loss for three-month period and six-month period in the amount of Baht 175.38 million and Baht 186.08

set up full allowance for impairment for Thanh Cong investment prior to the sale, and reversed such expense in the profit and loss in the same period.  The Company recognized share of profit from

reversed allowance for doubtful accounts amounting to Baht 8.4 million or equivalent to 80% when compared with same quarter of prior year. Because the Company received the payment of advance for share