presenters and should not be treated as those of the SEC Thailand. • These slides are not to be posted (on any websites or public domains), cited, copied or circulated. 2 Revenue recognition 3 Revenue
margin in 9M/2021 was 2.1%, decreased from net profit margin of 6.7% in 9M/2020 mainly due to the decrease in revenue from sales when compared to the same period last year as well as the recognition of net
, restaurants or any events • Pop-up store sales in various locations Catering / Pop-up 3 1 Franchise Fee Income 4 • Revenue recognition of initial franchise fee from “After You” Hongkong and “Mikka” and other
the recognition of net loss in Q2/2021 and Q3/2021. R E V E N U E : G R O S S P R O F I T a n d G R O S S P R O F I T M A R G I N : E B I T D A a n d E B I T D A M A R G I N : N E T P R O F I T a n d N
., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser
decrease in revenue from sales while overall expenses increased. • Net profit margin in 1H/2021 decreased by 1.4% from 1H/2020 mainly due to the decrease in revenue from sales and the recognition of net loss
period ended Q2/2020, the figure is shown in foreign exchange gains. As a result, total administrative expenses show a net amount of THB 2.6 MB when analyzing regular administrative expenses each quarter
reasonable regulations. Beside regular communication with the preparers regarding the importance of quality financial reporting, the SEC cooperates with the Stock Exchange of Thailand in promulgating the
. Retained earnings (deficits) arising from risk prevention equipment with directly recognition to the owner’s equity 26. retained earnings (deficits) 26.1 Appropriated 26.1.1 legal reserve 26.1.2 others 2.6.2
) 25. Retained earnings (deficits) arising from risk prevention equipment with directly recognition to the owner’s equity 26. retained earnings (deficits) 26.1 Appropriated 26.1.1 legal reserve 26.1.2