SEC Working Papers Forum ครั้งที่ 8/2558 SEC Working Papers Forum คร้ังท่ี 8/2558 การทดสอบ Put-Call Parity ดว้ยฟิวเจอร์สใน TFEX จุฑาทิพย์ เลิศบูรพา คณะพาณิชยศาสตร์และการบัญชี มหาวิทยาลัยธรรมศาสตร์
, the Group had followed up and evaluated closely the situations and implemented appropriate measures to reduce the business impacts as follows; 1) Changing working processes during temporary closing some
which occurred on mid of 2019 for projects’ working capital. Statement of Financial Position (Unit: Million Baht) Details 31 Mar 2020 31 Dec 2019 Increased (Decreased) % Assets Current assets Cash and
increased by Baht 56.98 million or 3.04% compare with last year, mainly from an increase in short-term loans to support more working capital. The Company's debt to equity ratio as at 31 December 2019 is 1.90
margin changing from 52.56% to 51.91%. However, Q3 2017 the percentage of gross profit has been continuously improved; from 49.69% inQ4 2016 to be 48.5%, 51.87%, 51.91% in Q1, Q2 and Q3 of year 2017
which occurred on mid of 2019 for projects’ working capital. Including, to increase the liquidity from the Group’s operation impact of COVID-19. 4. Profitability Gross profit and net profit Q2/2020 ended
the shareholder’s Meeting 2018 in order to changing the objectives using budgets ) it is 134.74 Million Baht and working capital in amounts of 25.26 Million Baht, loan from financial institution or/ and
customer society 8. Sources of Funds The Company first time use the budget from offering share the selling for people ( which is needed to be approved from the shareholder’s Meeting 2018 in order to changing
institution in apprioximately 265 Million Baht and working capital in amounts of 25.26 Million Baht. This is to support financial liquidity of the Company. However, if the company is not allowed for changing
clients: Increases transaction or changing costs (e.g. costs of processing new audit selection and costs arising from working with new audit firms) (Chu et al., 2018) and the risk of audit failure in the