Key Financial Ratios (UAT)
| Key Financial Ratios | 2025/26 | 2024/25 | 2023/24 |
|---|---|---|---|
| Profitability ratios | |||
| Gross operating profit margin (%) | 37.2% | 34.6% | 33.1% |
| Operating EBITDA margin (%) | 48.1% | 45.3% | |
| Recurring net profit (loss) margin (%) | (2.6%) | (3.7%) | 1.2% |
| Net profit (loss) margin (%) | (4.0%) | 8.1% | (21.5%) |
| ROA (%) | (0.8%) | 0.6% | (2.7%) |
| ROE (%) | (-2.4%) | 2.0% | (9.8%) |
| Liquidity Ratio | |||
| Current Ratio (times) | 1.24x | 1.42x | 0.92x |
| Quick Ratio (times) | 1.20x | 1.34x | |
| Financial policy ratios | |||
| Interest bearing debt to equity (times) | 1.89x | 1.70x | 2.79x |
| Adjusted net debt2 to equity (times) | 1.34x | 1.28x | 2.50x |
| Interest coverage (times) | 1.52x | 1.36x | 1.35x |
| Per share ratios 3 | |||
| Earnings per share (THB) | (0.07) | 0.16 | (0.40) |
| Book value per share (THB) | 6.22 | 7.39 | 5.04 |
1 Includes performances from discontinued operation
2 Adjusted net debt: Calculated based on interest bearing debt - cash and cash equivalent and liquid investment
3 per share ratios, calculated based on numbers of shares with par value at THB 4 per share
*The Company has adopted Thai Financial Reporting Standard No.17: Insurance Contracts (TFRS 17) to replace the previous Thai Financial Reporting Standard No.4 (TFRS 4) effective from 1 April 2025