Munkong Living Co., Ltd.). All of these helped to increase recurring income as part of the Company’s business strategy. Gross profit derived from this business was THB 32.22 million, an increase of THB

; and b) Engaged in audit regulatory functions in the public interest, and, in particular: - Ultimately responsible for the system of recurring inspection of audit firms undertaking audits of public

23.6 2.4% 25.5 2.2% 1.9 8.2% Non-recurring items1 58.5 6.0% (423.3) (37.0%) (481.8) (823.7%) Adjusted EBITDA2 312.1 32.0% 139.7 12.2% (172.3) (55.2%) Adjusted Net Profit of the year after 36.7 3.8

to consider diversifying into other business sector such as expanding to recurring income business. Furthermore, the company is considering and evaluating a plan for joint venture with local and

root causes of recurring inspection findings.In another first, the 5th AARG Audit Inspection Workshop marked the first collaboration between the World Bank and AARG. To complement AARG's on-going efforts

statements • Thai Financial Reporting Standards 15 – Revenue from Contracts with Customers – due to take effect in 2019 • Recurring issues from the audit inspection findings and how to resolve them, i.e

ตัดจำหน่าย (amortization) เป็นต้น (7) รายการพิเศษ (extraordinary items) และรายการไม่ปกติ (non-recurring items) (8) อื่น ๆ (9) ค่าใช้จ่ายที่เกี่ยวข้องกับการประกอบธุรกิจ (1) หักด้วย รายการที่ (2) ถึง (8

1,101.98 9% Adj. staff benefit - - 8.15 - Gross margin 130.94 117.88 11% 557.38 485.45 15% % Gross margin 30% 30% 0% 31% 31% 1% % Gross margin (exclude non-recurring cost) 30% 30% 0% 32% 31% 1

. Inventory days were 79 days as at 30th June, 2017 and 78 days as at 30th June, 2016. Liquidity Liquidity ratios are high at approximately 4 times current liabilities. Operating Cashflow (Recurring EBITDA) in

 30th September, 2017 and 71 days as at 30th September, 2016. Liquidity Liquidity ratios are high at approximately 4 times current liabilities. Operating Cashflow (Recurring EBITDA) in Q3 2017 was THB