247.17 million baht, the selling and administrative expense was 139.38 million baht and bad debts and doubtful accounts expense was 40.81 million baht. The Total Assets was 50,047.26 million baht, the

selling and administrative expense was 147.18 million baht and bad debts and doubtful accounts expense was 59.58 million baht. The Total Assets was 50,893.33 million baht, the total liabilities was

administrative expense was 147.18 million baht and bad debts and doubtful accounts expense was 59.58 million baht. The Total Assets was 50,893.33 million baht, the total liabilities was 43,703.96 million baht and

The auditor’s responsibilities relating to fraud in an audit of financial statements Internal control testing 6% 8% 9% 12% 13% 16% Remark: percentage of observations calculated from total observation in

Interest income 4,702.46 1,735.72 2,966.74 170.92 Other Income 2,230.85 5,170.39 (2,939.54) (56.85) Profit before Expense 108,326.68 82,335.58 25,991.10 31.57 Sale Expense (11,762.46) (11,176.84) 585.62

purchase 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Profit before Selling and Administration expenses 48.29 33.87 39.31 5.44 16.06 -8.98 -18.59 Selling expense 11.70 11.26 11.33 0.07 0.62 -0.37 -3.13 Administration

%) (28.76) (7.27%) 2.79 9.70% Total Cost (163.40) (59.43%) (223.87) (56.62%) (60.47) 27.01% Gross Profit 111.54 40.57% 171.55 43.39% 60.01 34.98% Selling Expense (54.32) (19.76%) (54.80) (13.86%) (0.48) (0.88

(496.32) (61.33%) (645.04) (58.67%) (148.72) (23.06%) Gross Profit 282.35 34.89% 418.34 38.05% (135.99) (32.51%) Other Revenue 30.53 3.77% 36.08 3.28% (5.55) (15.38%) Selling Expense (128.46) (15.87

an external provider of warehouse and logistics management services, whereas the Company did not incur such expense in the corresponding period of 2018. It was also ascribed to a total increase of

955.30% Gross Profit 418.34 38.05% 633.38 40.90% (215.04) (33.95%) Other Revenue 36.08 3.28% 38.79 2.50% (2.71) (6.99%) Selling Expense (175.92) (16.00%) (154.89) (10.00%) 21.03 13.58% Administrative