Operating EBITDA (%) 16.2% -11.5% Quick ratio6 (times) 0.8 0.7 Net profit (incl. minority interest) (%) 5.1% -51.5% Account receivable turnover (times) 4.0 3.4 Net profit2 (%) 5.5% -35.0% Average collection
(%) 15.5% -8.7% Quick ratio (times) 0.8 0.7 Net profit (incl. minority interest) (%) 5.6% -50.2% Account receivable turnover (times) 4.0 3.4 Net profit (%) 4.7% -31.7% Average collection period (days) 94 107
inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of
interest) (%) 6.9% -33.4% Account receivable turnover (times) 3.8 4.0 Net profit2 (%) 5.7% -21.0% Average collection period7 (days) 96 94 Return on equity3 (%) 11.8% -0.2% Payable days (days) 126 143
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
involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of
of using the total assets to profit from the turnover of total assets in this quarter changed little from the 1st quarter of 2019, from 0.31 times to 0.34 times. Liquidity ratio decreased from last
/share. Gross Profit Margin decreased from 20.30% to 16.61%. The efficiency of using the total assets to profit from the turnover of total assets in this quarter was equal to the second quarter of 2016 at
using the total assets to profit from the turnover of total assets in this quarter was equal to the third quarter of 2016 at 0.32 times. For the nine-month period of 2017 was nearly by the same period of
property and water investments; and will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. The goal is to attain a