There are no written, detailed stock-take instructions issued to staff involved in the annual stock check. We noted that the stock count had been conducted on the basis of oral briefing. This could result in incorrect procedures being followed and the effectiveness of the exercise may therefore be reduced. For this year, the Company have performed annual stock-take on 1 October 2014, there has a numerous discrepancies between of quantities per kardex and actual count, so the management decides to reform stock taking on 5 October 2014 with the remaining discrepancies amounting to Baht 0.2 million.