Referring to my further analysis that we can make profit is that :
1) Achieve a monthly invoice sales at THB 9,650,000
2) Raw material consumption at not more than 55%
3) FG+WIP c/f higher than FG+WIP b/f at 0.68%; then (if FG+WIP c/f higher than FG+WIP b/f at 2.06% then our GP margin will be at 22.97% and PBT at THB 101,797 at 1.05%)
4) GP margin will be at 21%; then
5) PBT will be at THB 1,797 at 0.02% over sales