Baht. Although the income from the transport services have decreased but the income is similar to the income during the same period last year. The net profit of the third quarter of the year 2018 is more

from raw materials prices and selling expenses decreased 1.08 million Baht or 4.22%, i.e. the export expenses increased due to the merger of transport companies. Administrative expenses decreased 4.27

increased by 18.40 million Baht or 2.70%, mainly came from raw materials prices and selling expenses increased 3.65 million Baht or 16.56%, i.e. the export expenses increased due to the merger of transport

increases is associated with higher expected rate of returns – implying higher risk – and downwardly revised expectations of future cash flows (Xie, 2011). Consistent earnings patterns convey information

that firms cannot carry positive earnings growth to infinity. Future growing earnings seem not capable of explaining market rewards related to a longer series of earnings trend. Yet, firm fundamentals

% decrease in gross profit versus prior year due to a challenging US retail environment higher food costs, changing product mix and 2017 carry over benefit of $700K from Japan perpetual license deal

had income from services total amount 452.42 million baht, decreased 8.82 %, mainly caused due to revenue from domestic transport by land. Transfer operations under the operation of the company since

%, mainly caused due to revenue from domestic transport by land has been transferred to be operated under the association company since March 2016, the total revenue is decreased. The impact of the bankruptcy

268.63 million Baht, increased 24.52 %, mainly caused income in year 2018 due to the business merger of domestic transport service by land, which is a subsidiary in late 2017 and merger and manufactures

suffer loss.Failure to give proper investment advices on generally accepted professional standards, guarantee returns from investment and failure to carry out order of the client were in violation of the