balance sheet according to accounting treatment. Capitalize selling, General & administrative expenses (SG&A) as investment in organization capital (𝑂𝐶𝑖𝑡 ) Blanch sheet SG&A accounting has lagged behind
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compare with the same period for the previous year because of the increment of selling and administrative expenses including the expenses of capital increase and investment in IGEN Engineering Co., Ltd
million resulted increase of Bill of Exchange issued for providing more working capital. Other expenses increased of Baht 7.51 million mainly from consulting fee increased of Baht 1.59 million and loss on
period from financial institutions for use as working capital. Tax Expenses Income tax expense increased from THB 12.2 Mn in 2017 to THB 25.1 Mn in 2018 respectively, an increase of THB 12.8 Mn or 104.9
working capital. Tax Expenses Income tax expense increased from THB 12.2 Mn in 9M17 to THB 25.1 Mn in 9M18, an increase of THB 12.8 Mn. This was mostly due higher profit from Japanese and Thai restaurants