Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

distribution to online channels in both domestic and international markets through various direct and indirect online partners. Thus far, consumer’s feedback have been on the positive site. The Company gross

changed to used new channel market particularly online and digital technology. This situation impacts overall business and industries particularly retails, restaurant, entertainment, airlines and travel

trade via TV media and online including of the return from dividend. : To be long term investment that the Company has considered basing on positive tendency of current marketing direction which is

-brand increased 8.2% - The sales Revenue of Sabina-brand Non store retailing(online) increased 61.5% - The sales Revenue of Sabina-brand Export increased 42.7% - The sales Revenue from OEM decreased 2.3

, down by THB 30.54 million or 21% compared to the same period of last year due to the closure under the Emergency Decree. The Group has adjusted the service model to focus on online classes during the

million, increased by Baht 71.02 million or is equal to 37.1% from last year. Earnings per share is Baht 1.50, increased from last year that show Baht 1.10 per share. Statement of Comprehensive Income For

by the number of treasury share GP = Gross Profit, EBITDA = Earnings before Interest, Tax, Depreciation & Amortization, EBIT = Earnings before Interest & Tax, NP = Net Profit after Tax, EPS = Net

changes over the past few years. Traditional media such as television, newspaper, magazine and radio has been in steady decline, while Out-of-Home (“OOH”) and online/digital media have become the go-to