Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
the same period of 2017. The main reason of such decrease is due to a decrease in sales promotion. Administrative Expenses Administrative expenses for the 1st quarter of 2018 were Baht 29.39 million
a result of the decrease in advertising and public relations expenses of Baht 18 million, the decrease in promotion expense and other selling expense of Baht 10 million. In addition, the decrease in
promotion decrease. Selling expenses for Q2/2019 amounting of Baht 16.73 million. (2018: amounting of Baht 17.79 million). 4) The administration expenses amounting to Baht 13.98 million, increased by Baht
situation. ● Regarding to sale results, the company put all efforts in reducing sell-related expenses and also operating cost as follows; ○ Reducing in marketing and promotion. ○ Decrease in selling and
increase in prices of sugar and garlics, which are the main raw materials used in the production, and Baht appreciation has contributed to a slight decrease in gross profit margin. Selling Expenses Selling
second quarter of 2017 at 11.2 percent. For total revenues for the second quarter in 2018 was 169.2 million Baht a decline by 5.5% from the same period last year. Due to rental revenues and sale promotion
administrative expenses of 7.98 million Baht, mainly due to decrease of the sales promotion expense. NQL121K:」:L■nd_1:盤:重導:と0脅 [ma基ユユ Fo「 the three―Inonth period ended 31 March 2020,the(3ornpany's'ヾ et ProltヽA/aS
/(Decrease) Note Q3/2016 Q3/2017 Selling expenses 5.8 3.9 -31.9% This is because the sale promotion expenses decrease comparing to the same period of time in the year 2016. Administrative expenses 9.0 12.3
decreased by Baht 2.6 million, mainly due to decrease of transportation expenses, advertising and promotion expenses. 4) Financial cost in quarter 3/2017 of Baht 2.2 million, same as the quarter 3/2016. 5