Upper Primary students learned, in a practical way, about “Trade and Commerce” by forming their own company. They chose a manager, accountant, and sales executives and then advertised to the students in the school that they would be selling home-made cupcakes on Wednesday, October 14, at morning break. The students learned about mass production, gross profit, net profit, and dividends. It is always essential to have a good product and the cupcakes were all sold in 15 minutes. It was an enjoyable experience with a 50 baht dividend for the company shareholders.