insufficient inventory space. The cost per unit therefore increased significantly. Which the company has already built a factory to solve the said problem. However, the company could maintain the level of

Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are raw materials, expendable tools and work in process with little finished goods pending for

3,995,297 Less : Allowance for doubtful accounts (4,064)        (9,274)        3,482,466 3,986,023 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory

 accounts receivable ‐ other companies 3,625,326 3,306,502 Less : Allowance for doubtful accounts (10,307)      (28,351)      3,615,019 3,278,151 Inventory In general, Hana's production is based on clients

 ‐ other companies 3,995,297 2,803,351 Less : Allowance for doubtful accounts (9,274)        (22,567)      3,986,023 2,780,784 Inventory In general, Hana's production is based on clients' orders

3,580,391 3,957,370 Less : Allowance for doubtful accounts (5,609) (8,525) 3,574,782 3,948,845 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are

3,663,678 Less : Allowance for doubtful accounts (9,080) (14,884) 3,112,417 3,648,794 Inventory In general, Hana's production is based on clients' orders, consequently, the majority of inventory are raw

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...

)               3,224,283        3,691,083         3,726,432         Inventory In general, Hana's production is based on clients' order, consequently, the majority of inventory are raw materials, expendable tools and work in

- other companies 3,737,591 3,453,827 3,174,941 Less : Allowance for doubtful accounts (11,159) (19,855) (24,245) 3,726,432 3,433,972 3,150,696 Inventory In general, Hana's production is based on clients