expansion of its outlets network, with a focus on mainly establishing new outlets in shopping malls, while also giving importance to continued effective costs management so as to both support the ongoing
main factors for the increase were (1) the increased in marketing expenses and (2) increased in spending on delivery services fee such as Food Panda. Administrative Expenses Administration costs
increased marketing expenses for example increased spending on food delivery services fees such as Food Panda. Administrative Expenses Administration costs were THB 328.6 Mn in 2016 to THB 423.5 Mn in 2017
costs Management compensation (45.39) (15.89) -9.39 -3.29 (39.33) (12.18) -15.12 -4.68 (6.06) (3.71) 15.40 30.46 Financial costs Income tax expense (57.86) (0.72) -11.97 -0.15 (31.06) (3.94) -11.94 -1.51
, while reviewing the existing regulations to be in line with the current situations and remain as necessary for more convenience, less business-sector costs, lower burden on people and compliance with the
marketing expenses. As a percent of total revenue, selling expenses remained stable at 3.4% during both 2017 and 2018. Administrative Expenses Administration costs increased from THB 423.5 Mn in 2017 to THB
reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s
companies because the interest rate quoted on GSTEL is consistent with the long-term financial costs of GJS and the loan will help to manage GSTEL’s tax debt to the Revenue Department at an approximate
manage their business with more liquidity and efficiency, as well as to alleviate their burdens and costs in related to their operation of their businesses, for the quickly ever-changing business
was attributable to the Company has some fixed costs that unchanged irrespective of the revenue. Distribution costs The Company booked distribution costs amounting to Baht 1.87 million and Baht 2.82