of listed companies during the COVID-19 outbreak. Due to the possibility of unpredictable outcomes, accounting estimates for the preparation of financial statements can be quite a challenge. In this

calculate the net present value of the additional income generated by the improved strat- egy. Scott (2012) uses this approach to quantify the economic benefit that American investors can Page 6 of 27©2013

the same period of the year earlier and has gross profit margin of 31.89%. because the company has improved the structure within the organization. The company has administrative expenses of THB 3.56

Attn : The Directors and The MAI Manager Ref: Dimet AC 1802/001 February 13, 2018 Attention: The Directors and The MAI Manager The Stock Exchange of Thailand Subject: Report on improved Q.2’s

margin of (11.49%). because the company has improved the structure within the organization The company has administrative expenses of THB 7.62 million, increase of THB 1.17 million or 18.03% compared to

decreased year-on-year, attributable to improved efficiency as well as on-going cost reduction and cost control. Hence, gross profit margin improved from 7.0% of sales in Q1 2016 to 7.7% of sales in Q1 2017

the form of outsourcing or partnership. In this regard, the partnership-based business operation guidelines must be improved from the SEC circular in this matter. SEC has therefore proposed issuance of

company, while the company still has improved on the inventory cost management as well as sales mix management in each product category efficiently, and strictly controlled on the selling and administrative

in Malaysia. Cost of sales and services increased by only 1.2 percent while sales have increased by over 3 percent. As a result, gross profit margin as percentage of sales continuously improved, from

continue to be developed and adopted, tail-end risk remains unpredictable and potentially undiscovered. This may cause incorrect decisions that finally result in losses. The adoption of innovative