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29-10-2009, 09:26 AM #1quahau Guest
Quang Ninh Book and Educational Equipment JSC explained the decrease in operating result in QIII/ 2009 as follows:
- Net sales of merchandise reduced VND 395,851,320 due to during this school year, there are no modification of textbooks therefore students use reprinted textbooks, so the textbook sales decline.
- Cost of goods sold decreased VND 1,154,928,117 because the company has widened business with a variety of discount goods such as reference books, teaching equipment and appliances; increased retail at Bookstore, and company’s education Supermarket therefore the cost of goods sold sharply decreased and Gross profit increased (VND 759,076,797).
- Selling expenses increased by VND 500,010,040 due to the increases of cost of teacher salary of Van Lang school and the adjustment of the minimum wage from VND 540,000 to VND 650,000 from May, 2009. This year the company also carried out some repair of constructions of Van Lang school.View more random threads:
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