remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and subsequently re-arranged to sale transactions in 2012. The SEC, therefore, has instructed TUCC to
sales transactions in cash, executive remuneration, tax penalty, and accounts receivable previously recorded as stock under consignment in 2011 and subsequently re-arranged to sale transactions in 2012
of 2018. The main reasons were: Revenues from circulation increased 7.34% with circulation revenues of comic books and children books increasing 0.92%. In addition, pocket books and consignment
circulation revenues of comic books and children books increasing 0.37%. In addition, pocket books and consignment products increased 10.35%. • Revenues from rendering of services decreased 68.82% due to less
effect in 2017 that represented a reduction of about 2% on average and a fire incident on June 18 that caused a backlog of order valued more than USD 2 million by the quarter end. However, consignment
that took effect in 2017 that represented a reduction of about 2% on average. However, consignment sales were almost fully realized in the current period. The Q-o-Q decrease in revenue was primarily due
addition, some shipments were not recognized as sales revenue in the second quarter in accordance with relevant incoterms, and partly due to consignment stock: consignment fill-up totaled Bt813 million
to obstruct or prevent the shareholders meeting from taking place, such directors may be deemed to fail to perform their duties as prescribed in Section 89/7 of the Securities and Exchange Act B.E
unrealized consignment sales (Table 3, unrealized revenue amounted to USD3 million, or Bt109 million in 2Q18). Cost of Sales and Gross Profit The profit margin in 2Q18 widened Q-o-Q to 27.84% but narrowed Y-o
: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the