program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly

auditors in the capital market are scheduled for retirement in the near future. Additionally, audit firms in the capital market heavily encountered staff shortage issues and high staff turnover rate

of interest are as follows: (1) Senior and junior staff turnover rate The AQIs on senior and junior staff turnover rate can be used to scrutinize the adequacy of staff within each audit firm. It can

staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning

expenses increased by Baht 57.24 million or 10.58 % due to the increase in medical personal and general staff expenses to support the future expansion of subsidiaries. Morever according The Labor Protection

-Social Security 215.54 232.56 -7% Revenue from Social Security 177.35 190.21 -7% Revenue from Hospital Operations 392.89 422.77 -7% Cost of Hospital Operations 276.56 294.32 -6% Adj. staff benefit - 8.15

1,101.98 9% Adj. staff benefit - - 8.15 - Gross margin 130.94 117.88 11% 557.38 485.45 15% % Gross margin 30% 30% 0% 31% 31% 1% % Gross margin (exclude non-recurring cost) 30% 30% 0% 32% 31% 1

restaurants and bakery are increased at the rate of 0. 4 percent while the same store sales of the domestic bakery shops are decreased by 1. 9 percent as a result of an domestic consumption slowdown, and the

growth of the same store sales of the restaurants and bakery are increased at the rate of 0. 4 percent while the same store sales of the domestic bakery shops are decreased by 1. 9 percent as a result of

501 THB mm for the three-month period ended 31 March 2019 to 512 THB mm in 2020 or representing an increased rate of 2.1%, mainly due to • The increase in revenue from property development operations