(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
Phuket Project with Central Department Store Co., Ltd. (“CDS”), a connected party. The objective of such transaction is to develop shopping complex at a cost of 1,282 million Baht (12% discounted present
เลขที่ 50/2544/……… - Translation - No. 51/2020/002 10 January 2020 Subject: The Renewal of the Service Agreement with Harng Central Department Store Company Limited (The Connected Transaction) To
high gross profit margin from sale of goods at 42.7%, despite the decrease from 44.2% compared to the same period last year due to lower sales resulted from the store closure. The Company managed
and 36% from 2019, respectively. • The decrease in operating revenue was mainly from the fall in revenue from in-store sales and the decrease in purchasing power of domestic consumers as a result of the
March 2019, which performed as targeted. This resulted in same store sales in the first quarter of 2019 at a satisfactory level, with the company having total income and net profit in the amount of
mainly from an increase in revenue from dessert café, which was attributed from expansion of 8 new stores from Q2/2018 and a rise in Same-Store-Sale-Growth (SSSG). Gross Profit and Gross Profit Margin
domestic and international businesses. The same store sales of the domestic restaurants under brand “S&P” decreased by 0. 8 percent while the same store sales of the S&P bakery shop decreased at the rate of
-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
and guests; reducing personal contact in office and store areas, as well as encouraging associates, customers, and guests to follow specific health protection protocols. In addition, the Company has