million or 14.0 percent as the company still has improved on the inventory cost management as well as sales mix management in each product category efficiently, and strictly controlled on the selling and

1.21 times due to higher sales. The collection period decreased from 82 days to 75 days. For a debtor with debt problem, the Company has set aside allowance for doubtful accounts. Inventory turnover

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...

Activity_Report_62En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2019 Contents Executive Summary 02 42 45 19 30 04 08 14 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential Statistics Auditing Landscape in Thailand Executive Summary The capital market plays an important role in d...

use of cloud computing under Clause 8(1) which contains at least the following matters: (1) assess risks relating to the use of cloud computing services; (2) define areas or function the cloud computing

of cloud computing under Clause 8(1) which contains at least the following matters: (1) assess risks relating to the use of cloud computing services; (2) define areas or function the cloud computing

recognised a provision for inventory obsolescence and written-off the licences for publication from their restructuring of Baht 204.45 million. Conclusion : The Group reported a loss for the six-month period

) Temporary Shutdown Expenses 43.9 15.7 178.3 Allowance for the decline in value of inventory 1.3 1.2 4.4 Selling Expenses 73.1 83.7 (12.7) Administrative Expenses 46.5 32.6 42.5 Finance Costs 4.8 4.7 4.0 Total

% of Revenue from sale and service, increased from last year that gross profit margin was 3.56%. This is result from effective inventory management even though the steel price trend decreased same as

year Baht 642. 53 million or 87. 40% due to the continuing high demand of new products launched in Q4/ 2020. Moreover, the Company was able to manage inventory to support customer demand by the high