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
29.41 million decreasing from last year 41.48%. 3) Selling expenses decreasing from last year amounting of Baht 3.66 million or 17.90% due to local transportation charge and local selling promotion
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
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
subsidiary Aphakorn Industries Company Limited change status from an associate to a subsidiary which receive repayment from PA Capital Company Limited is making a profit from fair value adjustment of 6.14
year. 3. Gain on change in shareholders' equity of associate in the Third quarter of 2017, LH Financial Group Public Company Limited (“LHFG”) issued 7,544,342 new ordinary shares to CTBC Bank Co., Ltd
of income from investment in associate 0.42 0.25 0.17 68.0% Corporate Income tax expenses -14.11 -14.83 0.72 -4.9% Net profit for the period 56.90 59.32 -2.42 -4.1% Profit Sharing for non-controlling
partner to operate SIM business. For Q3 and Q4 of this year, there will be still the high season of sales. Besides, the Company has launched the 30th-anniversary promotion of Jaymart in order to stimulate
-Translation- Ref. No. PorBor. 050 / 2019 December 27, 2019 Subject: Entering into Transaction of Acquisition of Associate Company’s ordinary shares To: President The Stock Exchange of Thailand
1.88 -33.9% Share of profit from investment in associate 1.95 2.14 -0.19 -8.9% Income tax expenses -23.50 -49.39 25.89 -52.4% Net profit 134.30 200.70 -66.40 -33.1% Minority interest in subsidiary -47.35