GP rate of MA service decreased from 53.8% to 38.2% mainly due to the decrease in GP rate of GCC1111 TOT สปน ( GP rate 77 - 81 % in Q2'2014 , 24% - 48% in Q2'2015) increase in salaries cost allocated to MA service project which result from the increase in actual MA work at customer site . While MA service income are consistency