(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
20.0 mm or 7.8% from the same period of previous year. The main reason was due to higher occupancy rate of Ready-Built factories and warehouses. Gross profit from rental and service of warehouses
% for the warehouse rental and service business which decreased from 57.0% in the same period of previous year, mainly due to change in product mix between Built-to-Suit and Ready- built facilities. 2
WHABT as mentioned above. However, the Company had higher occupancy rate for ready-built facilities as well. Gross profit from rental and service of warehouses, distribution centers and factories during
gross margin in was 47.9% which decreased from 61.1% in 2017. The decrease in genuine gross margin, compared to the same period of last year, was mainly due to change in product mix between Built-to-Suit
Built-to-Suit and Ready-built facilities. Industrial Development Business Q2 2016 Q2 2017 Increase/(Decrease) THB mm THB mm THB mm % Revenue 460.6 1,789.8 1,329.2 288.6% Gross Profit 116.5 949.2 832.7
and services increased by 5.8%, mainly from continuously increase in occupied area of ready-built factories and warehouses. • Revenue and share of profit from sale of investment properties was THB
genuine gross margin in 2017 was at 57.5% for the warehouse rental and service business which decreased from 69.0% last year, mainly due to change in product mix between Built-to-Suit and Ready-built
variety services built the positive revenue in the near future. Gross margin for the year ended 31 December 2017 from distributor of medical devices and equipment business was THB 624 million decreased by