/2020 is originated from the natural death of animals. For the second quarter of the year 2020, the temporary close of operation has caused no operational profit but the fixed cost, gross loss was Baht
(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
, entertainment and knowledge to visitors at all ages, genders, and nationalities. This place can be visited in all seasons. It provides the shows of various animals, such as, dolphin, sea lion, orangutan, elephant
) 19.87 (10.41) Loss on death of animals (7.14) (2.82) (4.32) 153.19 Depreciation (41.51) (38.46) (3.05) 7.93 Gross profit 37.62 226.65 (189.03) (83.40) Selling and administrative expenses (180.52) (149.33
the development of land and building of animal shelters on the land, bought by the Company in 2016 with the purpose to raise and breed the Company’s excess animals, were not able to proceed as planned
) Loss on death of animals (2.82) (2.85) (0.03) (1.1) Depreciation (38.46) (44.39) (5.93) (13.4) Gross profit 219.19 256.89 (37.70) (14.7) Selling and administrative expenses (141.86) (156.18) (14.32) (9.2
increased at the higher rate than the revenue growth. 3 million % Total revenues 453.57 446.69 6.88 1.5 Cost of sales and services (195.12) (193.77) 1.35 0.7 Loss on death of animals (10.04) (1.64) 8.40 512.2
million % Total revenues 535.52 539.13 (3.61) (0.7) Cost of sales and services (214.88) (206.28) 8.60 4.2 Loss on death of animals (12.26) (0.78) 11.48 1,471.8 Depreciation (42.68) (49.16) (6.48) (13.2
shelters on the land, bought by the Company in 2016 with the purpose to raise and breed the Company’s excess animals, were not able to proceed as planned. The development was prolonged until the additional
protected and/or restored indigenous species, flora or fauna - Mean Species Abundance (% and change) - Maintenance of genetic diversity of species (seeds, plants, animals) on a given territory - Number of