TRADE AND OTHER CURRENT RECEIVABLES. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at March 31, 2023 As at December 31, 2022 As at March 31, 2023 As at December 31, 2022 Trade receivable Other parties 10,182 8,387 8,045 7,735 Construction work receivable - other companies - Receivable for construction work 63,468 38,796 - - - Contractor receivable 349 2,530 - - 63,817 41,326 - - Total 73,999 49,713 8,045 7,735 Less The expected credit loss allowance (7,582) (9,193) (6,507) (6,386) Net 66,417 40,520 1,538 1,349 Other current receivables Related parties 5 - - 1,450,900 1,322,553 Less The expected credit loss allowance - Related parties - - (185,127) (142,079) Net - - 1,265,773 1,180,474 Short-term receivables 39,619 38,755 31,723 31,409 Advance payment for goods 12,378 11,744 1,980 1,107 Advance payment to contractors 20,073 29,461 - - Cost to obtain contract 17,303 17,789 10,295 10,494 Other prepaid expenses 56,369 57,719 22,078 24,319 Suspense input tax 50,059 44,392 12,790 9,169 Other 11,553 13,340 2,954 2,742 Total 207,354 213,200 81,820 79,240 Less The expected credit loss allowance - short-term receivables (38,013) (37,590) (31,896) (31,756) Net 169,341 175,610 49,924 47,484 Total other current receivables 169,341 175,610 1,315,697 1,227,958 Total trade and other current receivables, net 235,758 216,130 1,317,235 1,229,307 Changes in the expected credit loss allowance trade and other current receivables as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements Balance as at January 1, 2023 46,783 180,221 Add Increase during the period 856 43,309 Less Reversal during the period (2,044) - Balance as at March 31, 2023 45,595 223,530 Aging analyses for trade accounts receivable were as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at March 31, 2023 As at December 31, 2022 As at March 31, 2023 As at December 31, 2022 Trade receivable Other parties: Within credit term 65,144 39,055 788 240 Overdue: Less than 3 months 1,544 1,293 780 1,027 3 - 6 months 116 192 9 9 6 - 12 months 304 351 185 176 Over 12 months 6,891 8,822 6,283 6,283 73,999 49,713 8,045 7,735 Less the expected credit loss allowance (7,582) (9,193) (6,507) (6,386) Trade receivable - net 66,417 40,520 1,538 1,349 Other current receivables - net 169,341 175,610 1,315,697 1,227,958 Total trade and other current receivables - net 235,758 216,130 1,317,235 1,229,307 The normal credit term granted by the Group rang...
TRADE AND OTHER CURRENT RECEIVABLES. Trade and other current receivables are as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at March As at December 31, 2022 31, 2021 As at March As at December 31, 2022 31, 2021 Trade accounts receivable - related parties Aged on the basis of due dates Not yet due Past due Up to 3 months - - - - - - - -
TRADE AND OTHER CURRENT RECEIVABLES. In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at March As at December As at March As at December 31, 2022 31, 2021 31, 2022 31, 2021 Trade receivables 378 - - - Other current receivables Accrued income 337 131 337 1,089 The Revenue Department receivable 429 894 - - Prepaid expenses 10,499 6,365 10,149 6,319 Advance payment 632 1,601 612 1,505 Other receivables 4,023 4,470 3,670 2,590 Total other current receivables 15,920 13,461 14,768 11,503 Less Expected credit loss (1,591) (1,591) (1,591) (1,591) Other current receivables, net 14,329 11,870 13,177 9,912 Total trade and other current receivables 14,707 11,870 13,177 9,912 Changes in the expected credit loss in during the years are as follow : In Thousand Baht Consolidated/Separate Financial Statements 2022 2021 Beginning balance 1,591 1,591 Increase - - Decrease - - Ending balance 1,591 1,591 7. INVENTORIES Inventories consist of In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at March As at December As at March As at December 31, 2022 (For the three-month) 31, 2021 (For the year) 31, 2022 (For the three-month) 31, 2021 (For the year) Cost of houses and condominiums for sales 131,236 114,163 131,236 114,163 Goods for service 254 143 - - Construction Materials and Equipment 11,821 7,601 - - Total 143,311 121,907 131,236 114,163 Less decrease allowance for declining value of inventories (8,583) (8,583) (8,583) (8,583) Inventories, net 134,728 113,324 122,653 105,580 Changes in the allowance for declining value of inventories during the periods are as follows : In Thousand Baht Consolidated/Separate Financial Statements As at March As at December 31, 2022 31, 2021 (For the three-month) (For the year) Beginning balance 8,583 8,359 Increase - 224 Decrease - - Ending balance 8,583 8,583 The Company has commitment under the signed purchase and sale contract as follows:- Consolidated/Separate Financial Statements As at March 31, 2022 As at December 31, 2021 Unit In Million Baht Unit In Million Baht House and condominiums for sales 38 131.24 36 114.16 House and condominiums for sales - under signed purchase and sale contract - - - - House and condominium for sales - balance carry forward not under signed purchase and sale contract 38 131.24 36 114.16 As at March 31, 2022 and December 31, 2021, some inventories of the Company in the amount of Baht 70.99 million and Baht 67.29 million, respectively, are mortgaged as a part of collateral for l...
TRADE AND OTHER CURRENT RECEIVABLES. This account consisted of :- Baht Consolidated financial statements Separate financial statements As at September 30, 2020 As at December 31, 2019 As at September 30, 2020 As at December 31, 2019 Trade account receivable Accounts receivable - general 15,274,845 21,853,474 11,774,834 18,312,104 Accounts receivable - contract 267,625,103 305,948,274 183,173,564 231,104,386 Accounts receivable - government agencies 63,875,844 62,749,420 62,425,302 62,604,559 Total 346,775,792 390,551,168 257,373,700 312,021,049 Less Allowance for doubtful accounts (23,770,957) (22,275,468) (21,650,643) (21,477,176) Net 323,004,835 368,275,700 235,723,057 290,543,873 Other current receivable Other receivables, in pending of Court 3,152,035 3,152,035 3,152,035 3,152,035 Advance 3,865,161 1,291,193 3,280,581 476,882 Prepaid expense 24,856,288 20,049,278 14,828,047 13,552,875 Other receivables 1,796,001 467,393 - - Total 33,669,485 24,959,899 21,260,663 17,181,792 Less Allowance for doubtful accounts (3,152,035) (3,152,035) (3,152,035) (3,152,035) Net 30,517,450 21,807,864 18,108,628 14,029,757 Total trade and other current receivables 353,522,285 390,083,564 253,831,685 304,573,630 Trade accounts receivable were presented by aging from the due date as follows: - Baht Consolidated financial statements Separate financial statements As at September 30, 2020 As at December 31, 2019 As at September 30, 2020 As at December 31, 2019 Undue 187,538,093 209,552,870 135,671,551 160,651,378 Overdue Age 0 month to 3 months 115,111,316 128,188,187 82,396,034 101,984,783 Age 3 months to 6 months 15,395,719 16,724,201 13,447,724 15,052,887 Age 6 months to 12 months 12,491,498 16,366,968 11,299,165 15,411,352 Age over 12 months 16,239,166 19,718,942 14,559,226 18,920,649 Total 346,775,792 390,551,168 257,373,700 312,021,049 7. ACCRUED INCOME This account consisted of:- Baht Consolidated financial statements Separate financial statements As at September 30, 2020 As at December 31, 2019 As at September 30, 2020 As at December 31, 2019 Accrued Income from capitation 8,431,343 6,097,219 6,809,827 6,097,219 Accrued Income from risk adjusted capitation 82,570,435 53,893,494 77,327,670 53,893,494 Accrued Income from Diagnosis Related Groups (DRGs) 147,149,786 73,324,279 128,063,379 73,324,279 Accrued Income from additional capitation 13,871,430 23,514,697 11,135,430 23,514,697 Accrued Income from health promotion 9,237,980 16,597,955 6,061,620 7,925,680 Accrued Income from quality medical services 16,9...
TRADE AND OTHER CURRENT RECEIVABLES. Consisted of :- Thousand Baht As at March As at December 31, 2020 31, 2019 Trade receivables (Reclassified) Less than 3 months 15,847 14,339 3-6 months 1,083 1,809 6-12 months 763 753 Over 12 months 1,134 993 59,229 67,658 Less allowance for doubtful accounts (1,243) (1,370) Net 57,986 66,288 Other current receivables Prepaid expenses 2,841 3,061 Advance payment 4,877 733 Other accrued income 2,096 2,777 Others 194 59 10,008 6,630 Total trade and other current receivables 67,994 72,918 Within credit terms 40,402 49,764 Overdue: The normal credit term granted by the Company ranges from 30 days to 120 days.
TRADE AND OTHER CURRENT RECEIVABLES. Consisted of :- Trade receivables Thousand Baht As at September As at December 30, 2020 31, 2019 (Reclassified) Within credit terms 39,788 49,764 Overdue: Less than 3 months 7,478 14,339 3-6 months 1,217 1,809 6-12 months 527 753 Over 12 months 990 993 50,000 67,658 Less allowance for doubtful accounts (1,079) (1,370) Net 48,921 66,288 Other current receivables Prepaid expenses 1,743 3,061 Advance payment 512 733 Other accrued income 1,916 2,777 Others 251 59 4,422 6,630 Total trade and other current receivables 53,343 72,918 The normal credit term granted by the Company ranges from 30 days to 120 days. Thousand Baht As at September As at December 30, 2020 31, 2019 Medicine and medical supplies 36,778 45,039 Supplies 7,291 8,801 Total 44,069 53,840 9. CURRENT FINANCIAL ASSETS Consisted of :- Thousand Baht Current financial assets As at September 30, 2020 As at December 31, 2019 Fixed deposit 10,164 - Mutual fund fixed income (hold to maturity within 1 year) 583,145 - Total 593,309 - Fixed deposit pledge as collateral Fixed deposit pledge as collateral 13,587 22,427 Total 13,587 22,427 Other current financial assets Equity security 129,333 171,666 Total 129,333 171,666 As at September 30, 2020, investment in fixed deposits has return at the rate of 1.00% - 1.25% per annum. And investment in mutual fund fixed income which the company intends to hold to maturity within 1 year has rate of return at 0.18% - 0.26% per annum. As at September 30, 2020 and December 31, 2019, fixed deposits in the amount of Baht 13.59 million and Baht 22.43 million, respectively, are pledged as collateral for the letters of guarantee issued by a commercial bank. As at September 30, 2020 and December 31, 2019, the Company invests other non-current financial assets in equity instrument which are stated at fair value consisted of: Holding of interest (%) Million Baht As at September 30, 2019 As at December 31, 2019 As at September 30, 2020 Cost Market As at December 31, 2019 Cost Market value value Bangkok Dusit Medical Services Plc. 0.06 0.06 2.20 129.33 2.20 171.67 Add unrealised gain from revaluation of security 127.13 169.47 Total 129.33 171.67 10. PROPERTY, PLANT AND EQUIPMENT Consisted of :- Thousand Baht Balance per Additions Transfer in Deductions Balance per book as at (Transfer out) book as at Dec. 31, 2019 Sep. 30, 2020 Cost Land 108,160 - - - 108,160 Buildings and building improvement 938,924 3,958 14,227 (86) 957,023 Medical equipment 301,052 4,782 27 (3,041) 302,820 Furni...
TRADE AND OTHER CURRENT RECEIVABLES. Consisted of :- Thousand Baht As at March As at December 31, 2022 31, 2021 Trade receivables Within credit terms 67,042 34,378 Overdue: Less than 3 months 29,072 18,186 3-6 months 1,115 3,559 6-12 months 948 973 Over 12 months 1,328 191 99,505 57,287 Less allowance for expected credit loss (2,675) (2,324) Net 96,830 54,963 Other current receivables Prepaid expenses 2,733 2,465 Advance payment for vaccine - 5,236 Other accrued income 11,207 11,834 Other receivables 3,414 2,766 Others 2,145 1,085 19,499 23,386 Total trade and other current receivables 116,329 78,349 The normal credit term granted by the Company ranges from 30 days to 120 days.
TRADE AND OTHER CURRENT RECEIVABLES. Consisted of :- Trade receivables Thousand Baht As at June As at December 30, 2021 31, 2020 Within credit terms 45,584 44,699 Overdue: Less than 3 months 9,757 14,261 3-6 months 945 614 6-12 months 287 606 Over 12 months 753 883 Less allowance for expected credit loss (822) (972) Net 56,504 60,091 57,326 61,063 Other current receivables Thousand Baht As at June As at December 30, 2021 31, 2020 Prepaid expenses 1,737 1,761 Advance payment 529 455 Other accrued income 3,772 2,512 Others 451 485 6,489 5,213 Total trade and other current receivables 62,993 65,304 The normal credit term granted by the Company ranges from 30 days to 120 days.
TRADE AND OTHER CURRENT RECEIVABLES. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at September 30, 2020 As at December 31, 2019 As at September 30, 2020 As at December 31, 2019 Trade receivable Related parties 6 - - - - Other parties 13,014 13,032 12,077 10,605 Total 13,014 13,032 12,077 10,605 Less allowance for doubtful accounts (11,305) (5,577) (10,557) (5,412) Net 1,709 7,455 1,520 5,193 Other current receivables Related parties 6 37 37 981,709 873,612 Short-term other receivables 166,078 48,300 162,045 43,693 Advance payment for goods 4,853 37,905 2,311 37,886 Advance payment to contractors - 19,465 - 19,465 Cost to obtain contract 13,601 122,298 7,934 117,785 Other prepaid expenses 31,299 19,932 30,316 18,482 Retention receivable 30,000 - 30,000 - Other 32,551 43,596 15,364 26,402 Total 278,419 291,533 1,229,679 1,137,325 Less allowance for doubtful short-term accounts receivable (46,167) (35,936) (42,085) (35,185) Net 232,252 255,597 1,187,594 1,102,140 Total trade and other current receivables, net 233,961 263,052 1,189,114 1,107,333 Changes in the allowance for doubtful trade and other current receivables as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements Balance as at December 31, 2019 41,513 40,597 Effects of the adoption of TFRS 9 14,500 11,799 Balance as at January 1, 2020 56,013 52,396 Add Increase during the period 8,134 6,590 Less Reversal during the period (6,675) (6,344) Balance as at September 30, 2020 57,472 52,642 The movement of the allowance for doubtful debts are follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements For the three-month period ended September 30, For the three-month period ended September 30, 2020 2019 2020 2019 Doubtful debts (Reversal) - (5) - (5) In Thousand Baht Consolidated Financial Statements Separate Financial Statements For the nine-month period ended September 30, For the nine-month period ended September 30, 2020 2019 2020 2019 Increase doubtful debts 8,134 276 6,590 276 Doubtful debts (Reversal) (6,675) (5) (6,344) (5) Aging analyses for trade accounts receivable were as follows: In Thousand Baht
TRADE AND OTHER CURRENT RECEIVABLES. Trade and other current receivables are as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at June 30, 2020 As at December 31, 2019 As at June 30, 2020 As at December 31, 2019 Trade accounts receivable - related parties Aged on the basis of due dates - - - - Not yet due Past due 3 - 6 months - 372 - 372 6 - 12 months 372 4,226 372 4,226 Over 12 months 383,048 378,822 383,048 378,822 Total trade accounts receivable - related parties 383,420 383,420 383,420 383,420 Less : Allowance for doubtful debts (383,420) (383,420) (383,420) (383,420) Total trade accounts receivable - related parties - net - - - - Trade accounts receivable - unrelated parties Aged on the basis of due dates Not yet due 192,526 584,506 75,359 373,968 Past due Up to 3 months 129,708 25,473 58,132 - 3 - 6 months 1,411 38 - - 6 - 12 months 33 21 - - Over 12 months 12,039 96,513 - 84,776 Total trade accounts receivable - unrelated parties 335,717 706,551 133,491 458,744 Less : Allowance for doubtful debts (11,967) (11,928) - - Translation adjustment (63) 223 - - Total trade accounts receivable - unrelated parties - net 323,687 694,846 133,491 458,744 Total trade accounts receivable - net 323,687 694,846 133,491 458,744 Other current receivables Advance to related parties 8,650 2,156 38,811 12,027 Interest receivable from related parties - - 314,024 279,546 Others 6,685 3,180 2,048 2,141 Total other current receivables 15,335 5,336 354,883 293,714 Less : Allowance for doubtful debt - - (316,041) (281,563) Total other current receivables - net 15,335 5,336 38,842 12,151 Total trade and other current receivables - net 339,022 700,182 172,333 470,895 The Company and the subsidiary transferred rights to receive payment from accounts receivable under construction contracts to secure the credit facilities with banks. Pledged trade accounts receivable amounting to Baht 201 million included in the trade accounts receivable balance as at June 30, 2020 (the Company only: Baht 133 million) (December 31, 2019 : Baht 514 million, the Company only: Baht 374 million). In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at June 30, 2020 As at December 31, 2019 As at June 30, 2020 As at December 31, 2019 Unbilled receivables and advances received from customers under construction contracts Project value as per contracts 15,044,449 21,207,496 4,527,226 9,649,236 Accumulated amount recognised as revenue on percentage of completion basis...
