transaction is an appropriate and beneficial to the Company on a long- term basis, and no disagreement to the Company’s Board of Directors has been raised by the Company’s directors and/or the audit committee
additional demand for non-audit service) (Shu, 2000) - the disagreement between a client and an auditor over accounting practices or internal control issues (Beneish et al., 2005) - auditors’ lack of industry
from the second quarter Ended June 30, 2016. That effected higher cost of goods sold from the fixed cost for the factories employee expense that couldn’t be used full capacity of production. หน้าที 2 จาก
previous year. The majority of the Company’s expenses came from employee benefits expenses, fee and service expenses, and finance costs, as follows: 2.1 Employee benefits expenses The Company’s employee
decrease of 15 percent compared to the third quarter of the previous year. The majority of the Company’s expenses came from employee benefits expenses, fee and service expenses, and interest expenses, as
, Obligors, Underwriters, and Arrangers; Governance, Risk Management, and Employee Training; and Disclosure and Communication with Market Participants. TERMS For the purposes of the IOSCO CRA Code:5 under
recognized share of profit from associated companies of Baht 10.85 million in 2017. 2. Total expenses decreased of Baht 21.78 million or 40% mainly from employee benefit expenses, consulting fee and recognized
was mostly due to an increase in employee expenses and sales promotion expenses. EBITDA increased by 40.78% year-over-year to Baht 143.72 million in 2018 from Baht 102.09 million in 2017. Statements of
amortization) were Thai Baht 195.04 million in 2019 or 51.88% more than Thai Baht 128.42 million in 2018. The variance was mostly due to an increase in employee expenses and sales promotion expenses. EBITDA
, which the Company has recorded employee compensation, impairment of machines, equipment and spareparts, impairment of intangible assets, impairment of goodwill, and provision for long-term employee