Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15, 2023 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 ASSETS Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2023 31, 2022 31, 2023 31, 2022 Current assets Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023
Appears in 1 contract
Samples: www.vibhavadi.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15November 13, 2023 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 6699 ASSETS Baht Consolidated financial statements Baht Separate financial statements As at March September As at December As at March September As at December Notes 31Note 30, 2023 31, 2022 3130, 2023 31, 2022 Current assets CURRENT ASSETS Cash and cash equivalents 262,841,134 202,861,271 256,542,674 196,195,700 Trade and other current receivables 4.4, 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 274,807,856 256,976,034 274,501,943 256,996,182 Current contract assets 26,060,376 13,155,701 25,295,240 10,920,240 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 company 4.4 - - 400,000 - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 6 343,253,699 431,088,369 342,251,539 429,557,747 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 7 53,151,490 96,725,564 53,151,490 96,725,564 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non430,587 725,779 317,637 454,535 TOTAL CURRENT ASSETS 960,545,142 1,001,532,718 952,460,523 990,849,968 NON-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 CURRENT ASSETS Investment in subsidiaries 8 - - Other 2,357,444 2,357,444 Trade and other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 receivables 5 12,260,660 16,980,743 12,260,660 16,980,743 Long-term loans to related parties 4 - 24,000,000 subsidiary 4.4 - - Long-term loans to other persons 59,846,857 38,281,857 - - 7,278,880 6,878,260 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 9 163,370,377 153,346,577 163,370,377 153,346,577 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 10 120,517,173 124,556,265 120,393,322 124,396,756 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 11 64,283,891 83,242,037 64,283,891 83,242,037 Goodwill 729,236,989 729,236,989 - - 12 334,672,061 334,672,061 334,672,061 334,672,061 Customer relationship 13 2,260,257 12,622,934 2,260,257 12,622,934 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 14 12,023,956 11,819,566 12,023,956 11,819,566 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 17,983,202 15,183,585 17,896,124 14,921,144 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non4.4 29,546,767 29,146,836 29,171,844 28,992,420 TOTAL NON-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT ASSETS 756,918,344 781,570,604 765,968,816 790,229,942 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 1,717,463,486 1,783,103,322 1,718,429,339 1,781,079,910 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31SEPTEMBER 30, 2023
Appears in 1 contract
Samples: www.harn.co.th
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 10, 2023 2020 (Miss Xxxxxxxxxx XxxxxxxxxXxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 7318 ASSETS In Thousand Baht Consolidated financial statements Financial Statements Separate financial statements Financial Statements CURRENT ASSETS Note As at March June As at December As at March June As at December Notes 30, 2020 31, 2023 2019 30, 2020 31, 2022 31, 2023 31, 2022 Current assets 2019 Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 57,147 27,210 49,089 19,195 Trade and other current receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - 8,647 7,108 6,039 6,216 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 158,111 172,056 158,049 171,983 Property development costs 9 1,752,506 1,890,016 1,752,506 1,890,016 Land held for development 10 1,594,281 1,673,191 1,520,873 1,599,783 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 956 954 714 712 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 2,054 3,310 2,116 3,330 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non3,573,702 3,773,845 3,489,386 3,691,235 NON-current assets Fixed CURRENT ASSETS Restricted deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current with financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates institutions 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments 15,823 13,821 15,823 13,821 Investment in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - 86,864 79,364 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 206,549 192,201 206,549 192,201 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 93,666 94,147 84,047 85,650 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 12,367 - 12,367 - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 16 4,260 4,653 4,148 4,528 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 17 16,983 14,645 15,261 12,923 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 8,958 9,387 8,888 9,267 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 358,606 328,854 433,947 397,754 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 3,932,308 4,102,699 3,923,333 4,088,989 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at June As at December As at June As at December Note 30, 2020 31, 20232019 30, 2020 31, 2019 CURRENT LIABILITIES Bank overdrafts and short-term loans from the financial institutions 18 212,772 306,870 212,772 306,870 Trade and other current payables Current portion of long-term loan from 19 278,075 252,111 277,059 248,152 the financial institutions 20 114,476 273,073 114,476 273,073 Current portion of lease liabilities 21 4,323 - 4,323 - Accrued income tax 7,347 - 7,303 - Short-term loan from related parties 6 219,000 219,000 219,000 219,000 Short-term loan from the director 6 2,500 2,500 - - Total current liabilities 838,493 1,053,554 834,933 1,047,095 NON-CURRENT LIABILITIES Long-term loans from the financial institutions 20 315,306 349,044 315,306 349,044 Lease liabilities 21 8,681 - 8,681 - Provision for employee benefit obligations 22 61,434 64,930 59,632 63,222 Provision for compensation for housing estate juristic persons 23 18,277 16,526 18,277 16,526 Provision from purchasing the real estate project 24 42,507 42,741 39,198 39,198 Other non-current liabilities 6,490 3,950 6,490 3,950 Total non-current liabilities 452,695 477,191 447,584 471,940 TOTAL LIABILITIES 1,291,188 1,530,745 1,282,517 1,519,035 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at June As at December As at June As at December 30, 2020 31, 2019 30, 2020 31, 2019 SHAREHOLDER’S EQUITY Share capital Authorized share capital 1,245,284,305 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Issued and paid-up share capital 1,245,283,691 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Premium on share capital 577,530 577,530 577,530 577,530 Retained earnings Appropriated - legal reserve 75,360 75,360 75,360 75,360 Unappropriated 737,765 669,306 742,642 671,780 Other components of equity - - - - Total equity attributable to company's shareholders 2,635,939 2,567,480 2,640,816 2,569,954 Non-controlling interests 5,181 4,474 - - TOTAL SHAREHOLDER’S EQUITY 2,641,120 2,571,954 2,640,816 2,569,954 TOTAL LIABILITIES AND SHAREHOLDER’S EQUITY 3,932,308 4,102,699 3,923,333 4,088,989 Notes to interim financial statements form an integral part of these statements. Sales 520,136 213,141 520,136 213,141 Rental income and service 2,884 5,296 1,528 4,099 Other income 6 2,303 1,497 2,047 1,515 Total Revenues 525,323 219,934 523,711 218,755 EXPENSES Cost of sales 6 333,355 154,493 333,355 154,493 Cost for rent and service 6,413 5,151 3,975 4,270 Distribution costs 50,701 20,904 50,701 20,904 Administrative expenses 6 54,413 42,894 53,404 43,077 Total Expenses 444,882 223,442 441,435 222,744 Income (loss) before finance cost and tax expenses 80,441 (3,508) 82,276 (3,989) Finance costs 6 8,037 9,782 7,994 9,730 Income (loss) before tax expenses 72,404 (13,290) 74,282 (13,719) Tax expenses (income) 25 13,100 (3,707) 13,056 (3,783) Profit (loss) for the period 59,304 (9,583) 61,226 (9,936) Other comprehensive income - - - - Total comprehensive income for the period 59,304 (9,583) 61,226 (9,936) Profit (loss) attributable to Shareholders' equity of the parent company 60,110 (9,583) 61,226 (9,936) Non-controlling interests (806) - - - 59,304 (9,583) 61,226 (9,936) Total comprehensive income attributable to Shareholders' equity of the parent company 60,110 (9,583) 61,226 (9,936) Non-controlling interests (806) - - - 59,304 (9,583) 61,226 (9,936) BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 26 Profit (loss) for the period (Baht per share) 0.048 (0.008) 0.049 (0.008) Notes to interim financial statements form an integral part of these statements. Sales 849,116 614,700 849,116 614,700 Rental income and service 5,295 10,755 3,684 8,268 Other income 6 4,202 2,947 3,933 2,977 Total Revenues 858,613 628,402 856,733 625,945 EXPENSES Cost of sales 6 554,025 410,217 554,025 410,217 Cost for rent and service 12,362 10,221 8,159 8,396 Distribution costs 92,873 70,158 92,873 70,158 Administrative expenses 6 100,626 89,985 98,887 90,113 Total Expenses 759,886 580,581 753,944 578,884 Income (loss) before finance cost and tax expenses 98,727 47,821 102,789 47,061 Finance costs 6 17,571 21,060 17,483 20,948 Income (loss) before tax expenses 81,156 26,761 85,306 26,113 Tax expenses (income) 25 14,490 3,521 14,444 3,445 Profit (loss) for the period 66,666 23,240 70,862 22,668 Other comprehensive income - - - - Total comprehensive income 66,666 23,240 70,862 22,668 Profit (loss) attributable to Shareholders' equity of the parent company 68,459 23,240 70,862 22,668 Non-controlling interests (1,793) - - - 66,666 23,240 70,862 22,668 Total comprehensive income attributable to Shareholders' equity of the parent company 68,459 23,240 70,862 22,668 Non-controlling interests (1,793) - - - 66,666 23,240 70,862 22,668 BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 26 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Shareholders' equity of the parent company Non-controlling Total Share capital Premium on Retained earnings Other Total interests Note issued and paid-up share capital Appropriated Unappropriated legal reserve component of equity s Beginning balance as at January 1, 2020 1,245,284 577,530 75,360 669,306 - 2,567,480 4,474 2,571,954 Shares fee payment in subsidiary Comprehensive income Profit for the period - - - - - - - 68,459 - - - 68,459 2,500 (1,793) 2,500 66,666 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 68,459 - 68,459 (1,793) 66,666 Ending balance as at June 30, 2020 1,245,284 577,530 75,360 737,765 - 2,635,939 5,181 2,641,120 Beginning balance as at January 1, 2019 1,245,284 577,530 74,150 688,675 - 2,585,639 - 2,585,639 Dividend paid Comprehensive income Profit for the period - - - - - - (37,358) 23,240 - (37,358) - 23,240 - - (37,358) 23,240 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 23,240 - 23,240 - 23,240 Ending balance as at June 30, 2019 1,245,284 577,530 74,150 674,557 - 2,571,521 - 2,571,521 Notes to interim financial statements form an integral part of these statements. Share capital Premium on In ThousandBaht Separate Financial Statements Retained earnings Other Total issued and share capital Appropriated Unappropriated components 577,530 75,360 671,780 - 2,569,954 - - 70,862 - 70,862 Note paid-up legal reserve of equity Beginning balance as at January 1, 2020 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 70,862 70,862 Ending balance as at June 30, 2020 1,245,284 577,530 75,360 742,642 2,640,816 - - - (37,358) - (37,358) - - - 22,668 - 22,668 Beginning balance as at January 1, 2019 1,245,284 577,530 74,150 691,358 - 2,588,322 Dividend paid Comprehensive income Profit for the period Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 22,668 22,668 Ending balance as at June 30, 2019 1,245,284 577,530 74,150 676,668 2,573,632 Notes to interim financial statements form an integral part of these statements. Consolidated Financial Statements Separate Financial Statements 2020 2019 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Profit (loss) for the period 66,666 23,240 70,862 22,668 Add (less) Adjustments to reconcile profit (loss) for the period to net cash provided by (used in) operating activities : Depreciation and amortization 11,413 10,631 10,709 10,627 Unrealized gain from trading securities (1) (2) (1) (2) Doubtful account - 980 - 980 (Gain) loss from sale and amortization of investment property - 2,963 - 2,963 Provision for compensation for housing estate juristic persons 1,751 866 1,751 866 Employee benefit expenses 1,698 2,292 1,620 2,184 Interest income (75) (79) (74) (77) Interest expenses 17,571 21,060 17,483 20,948 Tax expenses (income) 14,490 3,521 14,444 3,445 Income from operating activities before changes in operating assets and liabilities 113,513 65,472 116,794 64,602 Decrease (increase) in operating assets Trade and other current receivables (1,539) (91) 177 - Inventories 13,945 74,693 13,934 74,693 Property development costs 230,356 74,755 230,356 74,755 Land held for development - 508 - 508 Other current assets 1,256 2,526 1,214 2,668 Other non-current assets (981) 589 (981) 789 Notes to interim financial statements form an integral part of these statements. 2020 2019 2020 2019 Increase (decrease) in operating liabilities Trade and other current payables 23,969 (2,861) 26,846 (3,426) Other non-current liabilities 2,540 943 2,540 943 Cash receivable (paid) from the operations 383,059 216,534 390,880 215,532 Xxxx received from interest income 75 79 74 76 Witholding taxes refunded from Revenue Department 95 95 - - Cash paid for provision from purchasing the real estate project (234) - - - Xxxx paid for provision for employee benefit obligations (5,613) - (5,613) - Income tax expenses paid (9,525) (15,412) (9,481) (15,367) Net cash provided by (used in) operating activities 367,857 201,296 375,860 200,241 ASH FLOWS FROM INVESTING ACTIVITIES Increase in temporary investment (1) (41) - (40) Increase in restricted deposits with financial institutions (2,002) (758) (2,002) (758) Cash paid for increase of capital in subsidiary - - (7,500) - Cash paid for purchase of fixed assets (4,670) (1,285) (2,857) (1,256) Cash paid for purchase of investment property (16,811) (4,829) (16,811) (4,829) Cash paid for purchase of intangible assets (27) - (27) - Net cash provided by (used in) investing activities (23,511) (6,913) (29,197) (6,883) Consolidated Financial Statements Separate Financial Statements C Notes to interim financial statements form an integral part of these statements. CASH FLOWS FROM FINANCING ACTIVITIES Consolidated Financial Statements Separate Financial Statements 2020 2019 2020 2019 Increase (decrease) in bank overdrafts and short-term loans from the financial institutions (94,098) (63,743) (94,098) (63,743) Cash paid for liabilities under lease liabilities (1,760) (1) (1,760) (1) Cash received from the shares fee payment in subsidiary 2,500 - - - Cash paid for short-term loan from other company - (48,162) - (48,162) Cash paid for short-term loan a related party - (1,000) - - Cash received from long-term loans 178,043 259,267 178,043 259,267 Cash paid for long-term loans (370,378) (272,694) (370,378) (272,694) Interest paid (28,714) (42,793) (28,576) (42,615) Dividend paid - (37,358) - (37,358) Net cash provided by (used in) financing activities (314,407) (206,484) (316,769) (205,306) Net increase (decrease) in cash and cash equivalents 29,939 (12,101) 29,894 (11,948) Cash and cash equivalents, beginning of period 27,210 29,219 19,195 26,623 Cash and cash equivalents, end of period 57,149 17,118 49,089 14,675 Supplemental disclosures of cash flows information 1) Cash and cash equivalents consisted of : Cash on hand 784 607 669 607 Cash at bank 56,363 16,511 48,420 14,068 Total 57,147 17,118 49,089 14,675
Appears in 1 contract
Samples: investor.ncgroup.co.th
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 11, 2023 2021 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 6699 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31JUNE 30, 2023 2021 ASSETS Baht Consolidated financial statements Baht Separate financial statements CURRENT ASSETS Note As at March June As at December As at March June As at December Notes 30, 2021 31, 2023 2020 30, 2021 31, 2022 31, 2023 31, 2022 Current assets 2020 Cash and cash equivalents 237,202,521 306,074,340 232,304,457 299,318,282 Trade and other current receivables 4.4, 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 256,768,471 250,986,608 256,073,363 250,372,389 Current contract assets 11,545,058 12,797,613 9,980,574 12,054,033 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 subsidiary 4.4 - - - 5,973,480 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 6 300,402,431 257,851,968 298,116,484 254,155,366 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 7 18,311,429 6,957,944 18,311,429 6,957,944 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non362,735 399,582 252,675 342,083 TOTAL CURRENT ASSETS 824,592,645 835,068,055 815,038,982 829,173,577 NON-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 CURRENT ASSETS Investment in subsidiaries 8 - - Other 2,357,444 2,357,444 Trade and other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 receivables 5 9,343,439 11,251,986 9,343,439 11,251,986 Long-term loans to related parties 4 - 24,000,000 subsidiary 4.4 - - Long-term loans to other persons 59,846,857 38,281,857 - 6,376,940 - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 9 154,269,672 154,591,332 154,269,672 154,591,332 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 10 132,057,581 129,528,171 131,950,445 129,411,048 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 11 99,616,889 104,968,304 99,616,889 104,968,304 Goodwill 729,236,989 729,236,989 - - 12 334,672,061 334,672,061 334,672,061 334,672,061 Customer relationship 13 33,462,162 40,332,654 33,462,162 40,332,654 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 14 15,990,063 18,015,510 15,990,063 18,015,510 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 5,577,275 3,843,042 5,542,360 3,826,408 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non4.4 27,686,008 25,186,460 27,686,008 25,186,460 TOTAL NON-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT ASSETS 812,675,150 822,389,520 821,267,483 824,613,207 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 1,637,267,795 1,657,457,575 1,636,306,465 1,653,786,784 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH JUNE 30, 2021 LIABILITIES AND SHAREHOLDERS' EQUITY Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December CURRENT LIABILITIES Note 30, 2021 31, 20232020 30, 2021 31, 2020 Trade and other current payables 4.4, 15 185,085,655 167,659,996 183,734,797 164,045,038 Short-term loan from related party 4.4 500,000 - - - Current portion of lease liabilities 4.4, 16 8,879,097 8,918,127 8,879,097 8,918,127 Corporate income tax payable 10,179,998 11,101,390 10,179,998 11,096,112 Other current provisions 1,655,345 1,750,320 1,655,345 1,750,320 Other current liabilities 2,054,123 1,644,589 2,054,123 1,644,589 TOTAL CURRENT LIABILITIES 208,354,218 191,074,422 206,503,360 187,454,186 NON-CURRENT LIABILITIES Lease liabilities 4.4, 16 91,754,124 96,052,606 91,754,124 96,052,606 Non-current provisions for employee benefit 28,475,292 27,765,012 28,304,009 27,684,826 Other non-current liabilities 25,436,196 24,937,360 25,436,196 24,937,360 TOTAL NON-CURRENT LIABILITIES 145,665,612 148,754,978 145,494,329 148,674,792 TOTAL LIABILITIES 354,019,830 339,829,400 351,997,689 336,128,978 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT JUNE 30, 2021 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Baht Consolidated financial statements Separate financial statements As at June As at December As at June As at December Note 30, 2021 31, 2020 30, 2021 31, 2020 SHAREHOLDERS' EQUITY Share capital Authorized share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Issued and paid-up share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Share premium on ordinary shares 776,416,427 776,416,427 776,416,427 776,416,427 Retained earnings Appropriated Legal reserve 29,225,000 29,225,000 29,225,000 29,225,000 Unappropriated 185,296,592 219,584,380 186,417,349 219,766,379 Other components of shareholders' equity (366,178) (453,897) - - TOTAL EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT 1,282,821,841 1,317,021,910 1,284,308,776 1,317,657,806 Non-controlling interest 426,124 606,265 - - TOTAL SHAREHOLDERS’ EQUITY 1,283,247,965 1,317,628,175 1,284,308,776 1,317,657,806 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 1,637,267,795 1,657,457,575 1,636,306,465 1,653,786,784 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED JUNE 30, 2021 Baht Consolidated financial statements Separate financial statements Note 0000 0000 0000 2020 Revenues Revenues from sales 4.5 229,591,672 253,939,884 228,109,812 252,442,621 Revenue from rendering of services 30,147,692 38,654,579 29,026,205 38,099,728 Other income 4.5 2,974,891 4,069,824 3,345,604 4,722,205 Total revenues 262,714,255 296,664,287 260,481,621 295,264,554 Expenses Cost of sales 152,178,515 168,151,503 151,453,571 166,743,545 Cost of rendering of services 26,041,880 33,649,938 24,306,593 33,648,134 Distribution cost 28,358,675 26,589,250 27,860,049 26,016,483 Administrative expenses 4.5 32,250,068 34,517,216 31,909,552 34,297,452 Total expenses 238,829,138 262,907,907 235,529,765 260,705,614 Profit from operating activities 23,885,117 33,756,380 24,951,856 34,558,940 Finance cost 4.5 633,835 38,809 633,588 38,809 Profit before income tax expenses 23,251,282 33,717,571 24,318,268 34,520,131 Income tax expenses 4,735,864 6,763,198 4,744,212 6,879,607 Profit for the period 18,515,418 26,954,373 19,574,056 27,640,524 Other comprehensive income Components of other comprehensive income that will be reclassified to profit or loss: Exchange differences on translating financial statement 154,729 154,729 (292,647) (292,647) - - - - Other comprehensive income (expense) for the period,net of tax 154,729 (292,647) - - Total comprehensive income for the period 18,670,147 26,661,726 19,574,056 27,640,524 Profit (loss) attributable to Owners of the parent Non-controlling interest 18,614,186 (98,768) 26,954,373 - 19,574,056 - 27,640,524 - 18,515,418 26,954,373 19,574,056 27,640,524 Total comprehensive income (expense) attributable to Owners of the parent Non-controlling interest 18,768,915 (98,768) 26,661,726 - 19,574,056 - 27,640,524 - 18,670,147 26,661,726 19,574,056 27,640,524 Basic earnings per share Profit attributable to owners of the parent 19 0.03 0.05 0.03 0.05 Weighted average number of ordinary shares (shares) 584,500,000 584,500,000 584,500,000 584,500,000 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF COMPREHENSIVE INCOME (CONT.) FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2021 Baht Consolidated financial statements Separate financial statements Note 0000 0000 0000 2020 Revenues Revenues from sales 4.5 463,218,523 529,464,962 458,850,372 526,258,448 Revenue from rendering of services 61,903,743 67,422,229 58,873,749 66,867,378 Other income 4.5 6,870,483 10,443,208 7,344,812 10,018,618 Total revenues 531,992,749 607,330,399 525,068,933 603,144,444 Expenses Cost of sales 305,460,417 347,000,085 302,130,475 344,514,132 Cost of rendering of services 53,176,621 59,172,041 50,168,573 59,170,237 Distribution cost 54,958,998 55,667,102 53,973,295 54,662,218 Administrative expenses 4.5 65,435,580 68,402,688 64,698,548 67,953,545 Total expenses 479,031,616 530,241,916 470,970,891 526,300,132 Profit from operating activities 52,961,133 77,088,483 54,098,042 76,844,312 Finance cost 4.5 1,074,090 66,530 1,073,843 66,530 Profit before income tax expenses 51,887,043 77,021,953 53,024,199 76,777,782 Income tax expenses 10,370,414 15,267,097 10,388,671 15,269,560 Profit for the period 41,516,629 61,754,856 42,635,528 61,508,222 Other comprehensive income Components of other comprehensive income that will be reclassified to profit or loss: Exchange differences on translating financial statement 87,719 87,719 (391,028) (391,028) - - - - Other comprehensive income (expense) for the period, net of tax 87,719 (391,028) - - Total comprehensive income for the period 41,604,348 61,363,828 42,635,528 61,508,222 Profit (loss) attributable to Owners of the parent Non-controlling interest 41,696,770 (180,141) 61,754,856 - 42,635,528 - 61,508,222 - 41,516,629 61,754,856 42,635,528 61,508,222 Total comprehensive income (expense) attributable to Owners of the parent Non-controlling interest 41,784,489 (180,141) 61,363,828 - 42,635,528 - 61,508,222 - 41,604,348 61,363,828 42,635,528 61,508,222 Basic earnings per share Profit attributable to owners of the parent 19 0.07 0.11 0.07 0.11 Weighted average number of ordinary shares (shares) 584,500,000 584,500,000 584,500,000 584,500,000 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2021 Baht Consolidated financial statements Equity attributable to owners of the parent Non-controlling Total Issued and paid-up Premium on ordinary shares Retained earnings Other components of equity Total equity attributable to interest shareholders' equity Note share capital Appropriated legal reserve Unappropriated Exchange differences on translating financial statements owners of the parent Beginning balance as at January 1, 2020 292,250,000 776,416,427 29,225,000 223,824,610 (53,664) 1,321,662,373 - 1,321,662,373 Dividend - - - (105,209,568) - (105,209,568) - (105,209,568) Profit for the period - - - 61,754,856 - 61,754,856 - 61,754,856 Other comprehensive income (expense) for the period - - - - (391,028) (391,028) - (391,028) Ending balance as at June 30, 2020 292,250,000 776,416,427 29,225,000 180,369,898 (444,692) 1,277,816,633 - 1,277,816,633 Beginning balance as at January 1, 2021 292,250,000 776,416,427 29,225,000 219,584,380 (453,897) 1,317,021,910 606,265 1,317,628,175 Dividend 17 - - - (75,984,558) - (75,984,558) - (75,984,558) Total comprehensive income for the period Profit for the period Other comprehensive income (expense) for the period - - - - - - 41,696,770 - - 87,719 41,696,770 87,719 (180,141) - 41,516,629 87,719 Ending balance as at June 30, 2021 292,250,000 776,416,427 29,225,000 185,296,592 (366,178) 1,282,821,841 426,124 1,283,247,965 Total comprehensive income for the period Notes to the interim financial statements form an integral part of these interim financial statements STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (CONT.) FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2021 Issued and Premium on Baht Separate financial statements Retained earnings Total Note paid-up share capital ordinary shares Appropriated legal reserve Unappropriated shareholders' equity Beginning balance as at January 1, 2020 292,250,000 776,416,427 29,225,000 224,796,706 1,322,688,133 Dividend - - - (105,209,568) (105,209,568) Total comprehensive income for the period Profit for the period - - - 61,508,222 61,508,222 Other comprehensive income for the period - - - - - Ending balance as at June 30, 2020 292,250,000 776,416,427 29,225,000 181,095,360 1,278,986,787 Beginning balance as at January 1, 2021 292,250,000 776,416,427 29,225,000 219,766,379 1,317,657,806 Dividend 17 - - - (75,984,558) (75,984,558) Total comprehensive income for the period Profit for the period - - - 42,635,528 42,635,528 Other comprehensive income for the period - - - - - Ending balance as at June 30, 2021 292,250,000 776,416,427 29,225,000 186,417,349 1,284,308,776 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF CASH FLOWS FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 2021 Baht Consolidated financial statements Separate financial statements 0000 0000 0000 2020 ash flows from operating activities Profit for the period 41,516,629 61,754,856 42,635,528 61,508,222 Adjustment to reconcile profit for the period to net cash provided by (used in) operating activities : Bad debt and expected credit losses (reversal) 140,300 1,562,133 140,043 1,549,649 Depreciation and amortization 14,851,072 9,045,780 14,838,066 9,040,203 Amortization of customer relationship 6,870,492 7,430,135 6,870,492 7,430,136 Loss on devaluation of inventories (reversal) (754,143) 1,647,589 (754,143) 1,647,589 (Gain) loss on disposals of equipment 75,692 22,417 75,692 22,417 Unrealized (gain) loss on exchange rate (1,501,921) (443,967) (1,498,756) (224,630) (Gain) loss on disposals of investment - (3,380,909) - (3,380,909) Unrealized (gain) loss on revaluation of other current financial assets (1,194,626) 4,374,276 (1,194,626) 4,374,276 Loss on impairment of equipments (reversal) (50,654) - (50,654) - Interest income (112,532) (764,402) (304,868) (879,293) Employee's benefit expenses 1,374,280 1,285,490 1,283,183 1,285,490 Finance cost 1,074,090 66,530 1,073,843 66,530 Income tax expense 10,370,414 15,267,097 10,388,671 15,269,560 Profit from operating before changes in operating assets and liabilities 72,659,093 97,867,025 73,502,471 97,709,240 (Increase) decrease in operating assets Trade and other current receivables (4,540,856) 46,807,981 (3,992,597) 49,534,562 Current contract assets 1,950,435 (9,112,841) 1,950,435 (9,112,841) Inventories (44,993,004) (10,395,077) (46,403,659) 6,601,038 Other current assets 36,847 636,912 89,408 333,022 Other non-current assets (2,655,548) (691,904) (2,499,548) (691,904) C Notes to the interim financial statements form an integral part of these interim financial statements Baht Consolidated financial statements Separate financial statements 0000 0000 0000 2020 Increase (decrease) in operating liabilities Trade and other current payables 18,860,444 8,493,865 21,147,557 (1,075,367) Other current provisions (94,975) 1,086,628 (94,975) 1,086,628 Other current liabilities 409,534 393,022 409,534 393,022 Non-current provisions for enployee benefit (664,000) (400,000) (664,000) (400,000) Other non-current liabilities 498,836 701,900 498,836 701,900 Cash generated (paid) from operating 41,466,806 135,387,511 43,943,462 145,079,300 Income tax paid (13,026,014) (22,874,729) (13,020,736) (22,874,729) Net cash provided by operating activities 28,440,792 112,512,782 30,922,726 122,204,571 Cash flows from investing activities Cash payments for redemption of other current financial assets (10,158,859) - (10,158,859) - Cash receipts from redemption of other current financial assets - 56,885,007 - 56,885,007 Cash payments for short-term loans - - - (6,352,000) Cash payments for purchases of equipment (6,326,088) (2,357,474) (6,326,088) (2,300,370) Xxxx receipts from disposal of equipment 44,826 76,838 44,826 76,838 Cash payments for purchases of intangible assets (381,400) (618,532) (381,400) (618,532) Interest received 112,532 764,402 487,328 764,402 Net cash provided by (used in) investing activities (16,708,989) 54,750,241 (16,334,193) 48,455,345 Cash flows from financing activities Cash receipts from short-term loans from related party 500,000 - - - Cash payments for lease liabilities (5,617,800) (512,460) (5,617,800) (512,460) Dividend paid (75,984,558) (105,209,568) (75,984,558) (105,209,568) Net cash used in financing activities (81,102,358) (105,722,028) (81,602,358) (105,722,028) Notes to the interim financial statements form an integral part of these interim financial statements Consolidated financial statements Baht Separate financial statements 0000 0000 0000 2020 Net increase (decrease) in cash and cash equivalents (69,370,555) 61,540,995 (67,013,825) 64,937,888 Cash and cash equivalents at beginning of period 306,074,340 127,099,721 299,318,282 120,123,681 Effect of translation adjustment on foreign currency financial statements 498,736 (311,574) - - Cash and cash equivalents at end of period 237,202,521 188,329,142 232,304,457 185,061,569 Supplementaly disclosures of cash flows information : Non-Cash transaction
Appears in 1 contract
Samples: www.harn.co.th
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 10, 2023 2018 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 4752 ASSETS In Thousand Baht Consolidated financial statements Financial Statements Separate financial statements Financial Statements CURRENT ASSETS Note As at March June As at December As at March June As at December Notes 30, 2018 31, 2023 2017 30, 2018 31, 2022 31, 2023 31, 2022 Current assets 2017 Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 24,299 21,952 23,164 19,753 Short-term investments 703 702 703 702 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 accounts receivable 43 64 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans loan to related parties 4 - 24,000,000 - - Long55,000 Inventories 5 381,364 486,362 381,364 486,362 Property development costs 6 1,894,681 2,089,624 1,894,681 2,089,624 Land held for development 7 1,910,585 1,793,635 1,837,177 1,720,227 Other current assets 4 9,132 9,069 16,486 15,227 Total current assets 4,220,807 4,401,408 4,153,575 4,386,895 NON-term loans to other persons 59,846,857 38,281,857 CURRENT ASSETS Deposit pledged as collateral 8 9,185 9,157 9,185 9,157 Investment in subsidiaries 9 - - 11,864 11,864 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 10 199,073 204,100 199,073 204,100 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - 11 111,548 117,765 111,538 117,733 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 12 5,242 5,752 5,242 5,752 Witholding tax 10,822 17,989 10,671 17,754 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - asstes 21 4,525 4,936 2,803 3,214 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 4,050 4,114 4,050 4,114 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 344,445 363,813 354,426 373,688 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 4,565,252 4,765,221 4,508,001 4,760,583 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at June As at December As at June As at December Note 30, 2018 31, 2017 30, 2018 31, 2017 CURRENT LIABILITIES Bank overdrafts and short-term loans from the financial institutions 13 463,366 404,185 463,366 404,185 Trade notes payable 37,886 48,970 37,866 48,970 Trade accounts payable and other payable 84,212 85,714 84,212 85,714 Payable to related parties 4 34,458 42,641 36,396 44,285 Accrued expenses 4 46,028 38,228 44,838 37,112 Current portion of liabilities under the finance lease agreement Current portion of long-term loan from 14 418 821 418 821 the financial institutions 15 271,500 146,111 271,500 146,111 Short-term loan from other company 16 128,140 162,125 128,140 162,125 Short-term loan from related parties 4 221,900 276,000 221,900 276,000 Short-term loan from the director 4 70,000 16,900 15,900 16,900 Advance received from customers 4,409 5,856 4,409 5,856 Retention from contractors 84,682 81,796 84,423 81,537 Other current liabilities 2,208 521 2,099 443 Total current liabilities 1,449,207 1,309,868 1,395,467 1,310,059 NON-CURRENT LIABILITIES Liabilities under the finance lease agreement 14 - 14 - 14 Long-term loans from the financial institutions 15 510,718 879,590 510,718 879,590 Employee benefit obligations 17 40,129 38,009 38,940 36,904 Provision for compensation for housing estate juristic persons Liabilities from purchasing the real 18 17,354 16,255 17,354 16,255 estate project 19 32,147 32,147 28,604 28,604 Total non-current liabilities 600,348 966,015 595,616 961,367 TOTAL LIABILITIES 2,049,555 2,275,883 1,991,083 2,271,426 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at June As at December As at June As at December 30, 2018 31, 2017 30, 2018 31, 2017 SHAREHOLDER’S EQUITY Share capital Authorized share capital 1,245,284,305 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Issued and paid-up share capital 1,245,283,691 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Premium on share capital 577,530 577,530 577,530 577,530 Retained earnings Appropriated - legal reserve 69,150 69,150 69,150 69,150 Unappropriated 623,733 597,374 624,954 597,193 Other components of equity - - - - Total equity attributable to company's shareholders 2,515,697 2,489,338 2,516,918 2,489,157 Non-controlling interests - - - - TOTAL SHAREHOLDER’S EQUITY 2,515,697 2,489,338 2,516,918 2,489,157 TOTAL LIABILITIES AND SHAREHOLDER’S EQUITY 4,565,252 4,765,221 4,508,001 4,760,583 Notes to interim financial statements form an integral part of these statements. Sales 397,626 349,940 397,626 349,940 Rental income and service 5,569 5,447 4,219 4,469 Other income 4 2,562 3,001 3,271 3,680 Total Revenues 405,757 358,388 405,116 358,089 EXPENSES Cost of sales 4 255,437 239,104 255,437 239,104 Cost for rent and service 5,162 5,631 4,270 4,126 Selling expenses 50,144 44,180 50,144 44,180 Administrative expenses 4 38,721 42,205 38,736 42,456 Management benefit expenses 4 8,496 7,916 8,496 7,916 Finance costs 4 21,952 15,224 21,860 15,215 Total Expenses 379,912 354,260 378,943 352,997 Income (loss) before tax expenses 25,845 4,128 26,173 5,092 Tax expenses (income) 6,214 2,860 6,214 2,860 Profit (loss) for the period 19,631 1,268 19,959 2,232 Other comprehensive income Items that may be reclassified subsequently to profit or loss - - - - Total comprehensive income for the period 19,631 1,268 19,959 2,232 Profit (loss) attributable to Shareholders' equity of the parent company 19,631 1,268 19,959 2,232 Non-controlling interests - - - - 19,631 1,268 19,959 2,232 Total comprehensive income attributable to Shareholders' equity of the parent company 19,631 1,268 19,959 2,232 Non-controlling interests - - - - 19,631 1,268 19,959 2,232 BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 20 Profit (loss) for the period (Baht per share) 0.016 0.001 0.016 0.001 Notes to interim financial statements form an integral part of these statements. Sales 793,570 704,448 793,570 704,448 Rental income and service 10,960 10,144 8,371 8,275 Other income 4 4,004 4,855 5,501 6,357 Total Revenues 808,534 719,447 807,442 719,080 EXPENSES Cost of sales 4 516,751 473,936 516,751 473,936 Cost for rent and service 10,528 10,886 8,563 8,504 Selling expenses 108,949 88,198 108,949 88,198 Administrative expenses 4 78,216 87,551 77,786 87,344 Management benefit expenses 4 17,061 15,899 17,061 15,899 Finance costs 4 41,904 31,821 41,805 31,803 Total Expenses 773,409 708,291 770,915 705,684 Income (loss) before tax expenses 35,125 11,156 36,527 13,396 Tax expenses (income) 8,766 4,573 8,766 4,573 Profit (loss) for the period 26,359 6,583 27,761 8,823 Other comprehensive income Items that may be reclassified subsequently to profit or loss - - - - Total comprehensive income for the period 26,359 6,583 27,761 8,823 Profit (loss) attributable to Shareholders' equity of the parent company 26,359 6,583 27,761 8,823 Non-controlling interests - - - - 26,359 6,583 27,761 8,823 Total comprehensive income attributable to Shareholders' equity of the parent company 26,359 6,583 27,761 8,823 Non-controlling interests - - - - 26,359 6,583 27,761 8,823 BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 20 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Shareholders' equity of the parent company Non-controlling Total Share capital Premium on Retained earnings Other Total interests Note issued and share capital Appropriated Unappropriated components paid-up legal reserve of equity Beginning balance as at January 1, 2018 1,245,284 577,530 69,150 597,374 - 2,489,338 - 2,489,338 Comprehensive income Profit for the period - - - 26,359 - 26,359 - 26,359 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 26,359 - 26,359 - 26,359 Ending balance as at June 30, 2018 1,245,284 577,530 69,150 623,733 - 2,515,697 - 2,515,697 Beginning balance as at January 1, 2017 Comprehensive income 1,245,284 577,530 68,050 574,461 - 2,465,325 - 2,465,325 Profit for the period - - - 6,583 - 6,583 - 6,583 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 6,583 - 6,583 - 6,583 Ending balance as at June 30, 2017 1,245,284 577,530 68,050 581,044 - 2,471,908 - 2,471,908 Notes to interim financial statements form an integral part of these statements. Share capital Premium on In ThousandBaht Separate Financial Statements Retained earnings Other Total issued and share capital Appropriated Unappropriated components 577,530 69,150 597,193 - 2,489,157 - - 27,761 - 27,761 Note paid-up legal reserve of equity Beginning balance as at January 1, 2018 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 27,761 27,761 Ending balance as at June 30, 2018 1,245,284 577,530 69,150 624,954 2,516,918 577,530 68,050 570,037 - 2,460,901 - - 8,823 - 8,823 Beginning balance as at January 1, 2017 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 8,823 8,823 Ending balance as at June 30, 2017 1,245,284 577,530 68,050 578,860 2,469,724 Notes to interim financial statements form an integral part of these statements. Consolidated Financial Statements Separate Financial Statements 2018 2017 2018 2017 CASH FLOWS FROM OPERATING ACTIVITIES Profit (loss) for the period 26,359 6,583 27,761 8,823 Add (less) Adjustments to reconcile profit (loss) for the period to net cash provided by (used in) operating activities : Depreciation and amortization 11,992 13,494 11,971 12,979 Unrealized gain from trading securities (2) (2) (2) (2) (Gain) loss from sale and amortization of fixed assets 2,455 5,875 2,455 5,875 Allowance for loss on impairment of fixed assets (reverse) (800) - (800) - Provision for compensation for housing estate juristic persons 1,099 880 1,099 880 Employee benefit expenses 1,682 2,002 1,612 1,920 Interest income (1,517) (1,650) (1,515) (1,648) Interest expenses 41,904 31,821 41,805 31,803 Tax expenses (income) 8,766 4,573 8,766 4,573 Income from operating activities before changes in operating assets and liabilities 91,938 63,576 93,152 65,203 Decrease (increase) in operating assets Trade accounts receivable 21 (152) - - Inventories 104,998 107,912 104,998 107,912 Property development costs 174,301 148,072 174,301 148,072 Land held for development (75,551) (87,438) (75,551) (87,438) Deposit from purchase land - - - - Other current assets 1,191 2,742 (5) 1,140 Other non-current assets 63 (40) 63 (40) Notes to interim financial statements form an integral part of these statements. 2018 2017 2018 2017 Increase (decrease) in operating liabilities Trade notes payable (11,084) (8,387) (11,104) (8,387) Trade accounts payable and other payable (1,502) (22,403) (1,502) (22,403) Payable to related parties (8,183) 4,777 (7,889) 3,073 Accrued expenses 1,152 4,222 1,163 4,213 Advance received from customers (1,447) (12,512) (1,447) (12,512) Retention from contractors 2,886 (305) 2,886 (179) Other current liabilities 1,687 (24) 1,657 (9) Cash receivable (paid) from the operations 280,470 200,040 280,722 198,645 Xxxx received from interest income 264 18 261 15 Witholding taxes refunded from Revenue Department 6,890 - 6,765 - Income tax expenses paid (8,077) (7,499) (8,037) (7,435) Xxxx paid for provision for compensation for housing estate juristic persons - (342) - (342) Net cash provided by (used in) operating activities 279,547 192,217 279,711 190,883 ASH FLOWS FROM INVESTING ACTIVITIES Cash received from short-term loan to related parties - - 55,000 2,000 Increase in short-term investments (28) (37) (28) (37) Proceeds from sales of fixed assets 80 - 80 - Cash paid for purchase of fixed assets (1,953) (1,741) (1,953) (1,741) Cash paid for purchase of intangible assets (21) (1,695) (21) (1,695) Net cash provided by (used in) investing activities (1,922) (3,473) 53,078 (1,473) Consolidated Financial Statements Separate Financial Statements C Notes to interim financial statements form an integral part of these statements. “REVIEWED" ” - 3 11 - VIBHAVADI MEDICAL CENTER N.C. HOUSING PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT THE STATEMENTS OF FINANCIAL POSITION CASH FLOWS (CONT.) AS AT MARCH 31FOR THE SIX-MONTH PERIOD ENDED JUNE 30, 20232018 CASH FLOWS FROM FINANCING ACTIVITIES In Thousand Baht Consolidated Financial Statements Separate Financial Statements 2018 2017 2018 2017 Increase (decrease) in bank overdrafts and short-term loans from the financial institutions 59,181 (753,488) 59,181 (753,488) Cash paid for liabilities under finance lease agreement (418) (417) (418) (417) Cash received from short-term loan the other company 50,000 - 50,000 - Cash paid for short-term loan from other company (83,985) - (83,985) - Xxxx received from short-term loan a related party - 306,000 - 306,000 Cash paid for short-term loan a related party (54,100) - (54,100) - Xxxx received from short-term loan from the director 55,600 74,000 1,500 74,000 Cash paid for short-term loan from the directors (2,500) (155,000) (2,500) (155,000) Xxxx received from long-term loans 247,212 1,431,507 247,212 1,431,507 Cash paid for long-term loans (490,695) (1,019,439) (490,695) (1,019,439) Interest paid (55,573) (50,672) (55,573) (50,672) Net cash provided by (used in) financing activities (275,278) (167,509) (329,378) (167,509) Net increase (decrease) in cash and cash equivalents 2,347 21,235 3,411 21,901 Cash and cash equivalents, beginning of period 21,952 13,240 19,753 10,782 Cash and cash equivalents, end of period 24,299 34,475 23,164 32,683 Supplemental disclosures of cash flows information 1) Cash and cash equivalents consisted of : Cash on hand 837 447 837 447 Cash at bank 23,462 34,028 22,327 32,236 Total 24,299 34,475 23,164 32,683
Appears in 1 contract
Samples: Finance Lease Agreement
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15November 13, 2023 2019 (Miss Xxxxxxxxxx XxxxxxxxxXxxxxxx Xxxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 6838 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31SEPTEMBER 30, 2023 2019 ASSETS In Thousand Baht Consolidated financial statements Separate financial statements Financial Statements Financial Statements As at March September As at December As at March September As at December Notes 30, 2019 31, 2023 2018 30, 2019 31, 2022 31, 2023 31, 2022 Current assets 2018 CURRENT ASSETS Cash and cash equivalents 56,506 85,918 33,843 60,966 Current investment 80 84 80 84 Trade and other receivables 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 403,198 235,650 1,253,415 1,025,242 Real estate projects under development 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 11,663,681 11,491,580 8,524,233 8,554,629 Deposits for land 17 275,200 280,900 275,200 280,900 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - 1,229,163 1,148,330 Other current assets 23,034 5,987 15,812 1,849 Total current assets 12,421,699 12,100,119 11,331,746 11,072,000 NON-CURRENT ASSETS Deposits at banks used as collateral 7 268,272 194,844 262,084 188,667 Investments in subsidiaries 8 - - Long-term loans to other persons 59,846,857 38,281,857 - - 313,000 311,000 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 properties 9 478,630 451,650 433,630 412,040 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - 316,835 341,762 274,893 308,363 Prepaid rental expenses 121,381 127,773 121,381 127,773 Leasehold rights 10 1,097,749 902,549 1,097,749 902,549 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 15,383 18,675 13,495 16,406 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 78,405 49,894 14,178 6,091 Rental deposit 4 60,000 60,000 60,000 60,000 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 31,887 50,039 22,837 39,892 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 2,468,542 2,197,186 2,613,247 2,372,781 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 14,890,241 14,297,305 13,944,993 13,444,781 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023
Appears in 1 contract
Samples: a.listedcompany.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. (Mr. Xxxxxxxx Xxxxxxxxxxxxxx) Certified Public Accountant Registration No. 4752 Dharmniti Auditing Company Limited Bangkok, Thailand May 1512, 2023 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 2022 ASSETS Baht Separate financial statements Current assets Notes As at March As at December As at March As at December 31, 2023 2022 31, 2021 31, 2022 31, 2021 Cash and cash equivalents 5 72,726,522.38 149,802,721.96 70,166,349.58 147,748,077.02 Trade and other receivable 6 173,556,129.91 140,096,601.72 169,979,378.93 138,325,977.09 Contract assets 7 37,212,269.51 26,648,586.92 37,159,677.87 23,524,695.64 Short-term loan to related companies 4 - - 5,000,000.00 - Current portion of finance lease receivables 8 31,666,074.20 29,868,099.78 31,666,074.20 29,868,099.78 Inventories 9 143,522,421.41 128,697,041.33 143,522,421.41 128,697,041.33 Other current assets 2,827,165.07 2,132,760.83 2,322,436.93 1,801,505.56 Total current assets 461,510,582.48 477,245,812.54 459,816,338.92 469,965,396.42 Non-current assets Restricted bank deposit 10 11,640,681.93 21,453,484.98 11,640,681.93 21,453,484.98 Investment in the joint operations 11 111,441.81 116,061.81 - - Investments in subsidiaries 12 - - 5,099,800.00 5,099,800.00 Finance lease receivables 8 80,126,967.54 77,583,002.60 80,126,967.54 77,583,002.60 Property, plant and equipment 13 144,149,504.40 142,885,165.99 141,482,340.75 142,689,091.62 Right-of-use assets 14 20,001,096.78 18,222,849.33 20,001,096.78 18,222,849.33 Intangible assets 15 422,762.81 447,704.98 422,762.81 447,704.98 Deferred tax assets 16 2,176,962.05 1,874,236.43 1,040,890.01 762,168.52 Other non-current assets 17 45,032,373.39 34,386,013.89 42,732,261.17 32,117,886.82 Total non-current assets 303,661,790.71 296,968,520.01 302,546,800.99 298,375,988.85 TOTAL ASSETS 765,172,373.19 774,214,332.55 762,363,139.91 768,341,385.27 Note to interim financial statements form an integral part of these statements. Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2023 2022 31, 2021 31, 2022 31, 2023 31, 2022 2021 Current assets Cash liabilities Trade and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 other payables 19 180,699,569.57 205,093,227.35 178,394,134.70 202,791,119.75 Contract liabilities 7 51,078,876.52 47,691,689.25 50,104,795.95 47,691,689.25 Short - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to from related parties 4 - 24,000,000 1,500,000.00 - - Long-term loans to other persons 59,846,857 38,281,857 Current portion of liability under lease agreements 21 4,552,748.20 4,197,716.67 4,552,748.20 4,197,716.67 Corporate tax payable 1,062,397.33 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - 1,062,397.33 - Other noncurrent liabilities 20 1,522,903.06 4,380,412.14 1,310,183.90 4,353,109.64 Total current liabilities 238,916,494.68 262,863,045.41 235,424,260.08 259,033,635.31 Non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 liabilities Liability under lease agreements 21 6,303,441.71 6,138,814.53 6,303,441.71 6,138,814.53 Employee benefit obligations 22 25,505,548.10 23,261,847.54 25,254,848.20 23,038,418.69 Contract liabilities 7 74,391,286.72 74,767,628.93 72,265,964.12 72,646,190.12 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 liabilities 106,200,276.53 104,168,291.00 103,824,254.03 101,823,423.34 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 Notes LIABILITIES 345,116,771.21 367,031,336.41 339,248,514.11 360,857,058.65 Note to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2022 31, 2021 31, 2022 31, 2021 Shareholders' equity Share capital Authorised share capital 336,000,000 ordinary shares of Baht 0.50 each 168,000,000.00 168,000,000.00 168,000,000.00 168,000,000.00 Issued and paid-up share capital 335,999,872 ordinary shares of Baht 0.50 each 167,999,936.00 167,999,936.00 167,999,936.00 167,999,936.00 Premium on share capital 153,294,618.30 153,294,618.30 153,294,618.30 153,294,618.30 Surplus on share-based payment transactions 6,754,000.00 6,754,000.00 6,754,000.00 6,754,000.00 Retained earnings 23 Appropriated Legal reserve 16,052,661.77 16,052,661.77 16,052,661.77 16,052,661.77 Unappropriated 75,060,930.43 61,022,296.90 79,013,409.73 63,383,110.55 Total attributable to company's shareholders 419,162,146.50 405,123,512.97 423,114,625.80 407,484,326.62 Non-controlling interests 893,455.48 2,059,483.17 - 3 - VIBHAVADI MEDICAL CENTER TOTAL SHAREHOLDERS' EQUITY 420,055,601.98 407,182,996.14 423,114,625.80 407,484,326.62 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 765,172,373.19 774,214,332.55 762,363,139.91 768,341,385.27 Note to interim financial statements form an integral part of these statements. FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2022 Baht Consolidated financial statements Separate financial statements Notes 2022 2021 2022 2021 Revenues Revenues from sales and services 4 200,248,244.48 126,124,257.78 200,194,615.70 122,841,578.65 Interest income 1,379,242.14 824,578.46 1,379,927.08 824,578.46 Other income 999,587.17 1,291,549.16 882,764.74 1,454,453.83 Total revenues 202,627,073.79 128,240,385.40 202,457,307.52 125,120,610.94 Expenses Cost of sales and services 141,776,519.92 89,739,916.09 140,703,190.67 87,372,484.09 Selling expenses 9,985,572.90 6,101,008.81 9,851,616.83 6,101,008.81 Administrative expenses 4 34,140,001.16 28,795,246.52 32,397,999.18 27,770,390.78 Total expense 185,902,093.98 124,636,171.42 182,952,806.68 121,243,883.68 Profit from operating activities 16,724,979.81 3,604,213.98 19,504,500.84 3,876,727.26 Finance cost 98,545.04 113,870.53 96,368.60 113,870.53 Profit before income tax expense 16,626,434.77 3,490,343.45 19,408,132.24 3,762,856.73 Income tax expense 26 3,753,828.93 817,439.26 3,777,833.06 817,439.26 Profit for the period 12,872,605.84 2,672,904.19 15,630,299.18 2,945,417.47 Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss Gains on re-measurements of defined benefit plans, net of ta 22 - 543,405.32 - 543,405.32 Other comprehensive income (expense) for the period, net of tax - 543,405.32 - 543,405.32 Total comprehensive income for the period 12,872,605.84 3,216,309.51 15,630,299.18 3,488,822.79 Profit (loss) attributable to: Shareholders of the parent company 14,038,633.53 2,804,509.05 15,630,299.18 2,945,417.47 Non-controlling interests (1,166,027.69) (131,604.86) - - 12,872,605.84 2,672,904.19 15,630,299.18 2,945,417.47 Total other comprehensive income (loss) attributable to: Shareholders of the parent company 14,038,633.53 3,347,914.37 15,630,299.18 3,488,822.79 Non-controlling interests (1,166,027.69) (131,604.86) - - 12,872,605.84 3,216,309.51 15,630,299.18 3,488,822.79 Earnings per share for profit attributable Basic earnings per share 27 0.04 0.01 0.05 0.01 Note to interim financial statements form an integral part of these statements. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 20232022 Baht Consolidated financial statements Attributable to owners of the parent company “UNAUDITED ” “REVIEWED ” Share capital Premium on Surplus on Retained earnings Total Non- Total Issued and Paid-up share capital Share-based Payment Appropriated Unappropriated Legal reserve controlling interests Notes transactions Balance as at January 1, 2022 167,999,936.00 153,294,618.30 6,754,000.00 16,052,661.77 61,022,296.90 405,123,512.97 2,059,483.17 407,182,996.14 Profit for the period - - - - 14,038,633.53 14,038,633.53 (1,166,027.69) 12,872,605.84 Comprehensive profit for the period Balance as at Xxxxx 00, 0000 Xxxxxxx as at January 1, 2021 - - - - - - - - 167,999,936.00 153,294,618.30 6,754,000.00 16,052,661.77 75,060,930.43 419,162,146.50 893,455.48 420,055,601.98 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 62,990,782.46 377,039,400.76 2,655,729.52 379,695,130.28 Profit for the period - - - - 2,804,509.05 2,804,509.05 (131,604.86) 2,672,904.19 Comprehensive profit for the period Gains on re-measurements of defined benefit plans 22 - - - - 543,405.32 543,405.32 - 543,405.32 Balance as at March 31, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 66,338,696.83 380,387,315.13 2,524,124.66 382,911,439.79 Notes to interim financial statements form an integral part of these statements. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2022 Baht Separate financial statements “UNAUDITED ” “REVIEWED ” Share capital Premium on Surplus on Retained earnings Total Issued and share capital Share-based Appropriated Unappropriated Paid-up Payment Legal reserve Notes transactions Balance as at January 1, 2022 167,999,936.00 153,294,618.30 6,754,000.00 16,052,661.77 63,383,110.55 407,484,326.62 Profit for the period - - - - 15,630,299.18 15,630,299.18 Comprehensive profit for the period - - - - - - Balance as at March 31, 2022 167,999,936.00 153,294,618.30 6,754,000.00 16,052,661.77 79,013,409.73 423,114,625.80 Balance as at January 1, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 63,039,061.55 377,087,679.85 Profit for the period Comprehensive profit for the period - - - - 2,945,417.47 2,945,417.47 Gains on re-measurements of defined benefit plans 22 - - - - 543,405.32 543,405.32 Balance as at March 31, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 66,527,884.34 380,576,502.64 Notes to interim financial statements form an integral part of these statements. 2022 2021 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES : Profit for the period 12,872,605.84 2,672,904.19 15,630,299.18 2,945,417.47 Reconciliations of profit for the period to net cash provided by (used in) operating activities Depreciation 3,130,238.38 2,801,233.34 3,065,028.44 2,800,060.15 Amortization of intangible assets 24,942.17 10,965.23 24,942.17 10,965.23 Allowance for doubtful debt (718,107.79) 1,081,124.72 (718,107.79) 1,081,124.72 Provision of allowance for decline in value of inventories (reversal) 146,732.00 (2,420.56) 146,732.00 (2,420.56) (Gain) loss on disposal of building improvement and equipmen 3,022.36 - 3,022.36 - (Gain) loss on disposal of right-of-use assets - (806,727.27) - (806,727.27) Employee benefits expenses 2,243,700.56 1,374,097.07 2,216,429.51 1,374,097.07 Profit sharing in joint operations 4,620.00 - - - Interest income (1,379,927.08) (824,578.46) (1,379,927.08) (824,578.46) Finance costs 98,545.04 113,870.53 96,368.60 113,870.53 Income tax expense 3,753,828.93 817,439.26 3,777,833.06 817,439.26 Profit from operating before changes in operating assets and liabilities 20,180,200.41 7,237,908.05 22,862,620.45 7,509,248.14 (Increase) decrease in operating assets Trade and other accounts receivable (33,404,873.07) 28,667,452.77 (31,597,376.84) 31,579,183.02 Contract assets (10,563,682.59) (14,601,931.86) (13,634,982.23) (14,601,931.86) Finance lease receivables (3,679,856.57) 4,952,950.69 (3,679,856.57) 4,952,950.69 Inventories (14,972,112.08) 10,468,498.49 (14,972,112.08) 10,468,498.49 Other current assets (741,492.82) (2,880,869.81) (520,931.37) (2,668,886.81) Other non-current assets (10,654,883.09) 1,569,899.17 (10,614,374.35) 1,679,233.91 Increase (decrease) in operating liabilities Trade and other payables (22,798,266.23) (11,008,946.18) (22,802,963.38) (13,507,077.22) Contract liabilities 3,010,845.06 2,108,904.10 2,032,880.70 2,108,904.10 Other current liabilities (4,451,530.75) (5,427,118.33) (4,636,947.41) (5,664,527.61) Cash generated (paid) from operating (78,075,651.73) 21,086,747.09 (77,564,043.08) 21,855,594.85 Interest received 1,379,927.08 824,578.46 1,379,927.08 824,578.46 Income tax paid (2,938,545.05) 76,529.24 (2,994,157.22) (23,807.18) Employee benefits paid - (186,150.00) - (186,150.00) Net cash provided by (used in) operating activities (79,634,269.70) 21,801,704.79 (79,178,273.22) 22,470,216.13 Note to interim financial statements form an integral part of these statements. 2022 2021 2022 2021 CASH FLOWS FROM INVESTING ACTIVITIES : Bank deposit liable to guarantee (increase) decrease 9,812,803.05 - 9,812,803.05 - Cash payments to acquire property, plant and equipment (4,388,902.60) (2,636,625.19) (1,852,603.38) (2,611,261.64) Xxxx received from sale of equipment - 806,811.28 - 806,811.28 Loan to related companies - - (5,000,000.00) - Net cash provided by (used in) investing activities 5,423,900.45 (1,829,813.91) 2,960,199.67 (1,804,450.36) CASH FLOWS FROM FINANCING ACTIVITIES : Cash payments for liabilities under lease agreements (1,267,285.29) (1,775,225.16) (1,267,285.29) (1,775,225.16) Xxxx paid for director's loan payment (1,500,000.00) - - - Interest paid (98,545.04) (113,870.53) (96,368.60) (113,870.53) Net cash provided by (used in) financing activities (2,865,830.33) (1,889,095.69) (1,363,653.89) (1,889,095.69) Increase (decrease) in cash and cash equivalent, net (77,076,199.58) 18,082,795.19 (77,581,727.44) 18,776,670.08 Cash and cash equivalent, at beginning of period 149,802,721.96 122,151,669.84 147,748,077.02 116,188,969.41 Cash and cash equivalent, at end of period 72,726,522.38 140,234,465.03 70,166,349.58 134,965,639.49 Supplement disclosure for cash flows information : Purchase of asset under financial lease agreements 1,786,944.00 3,935,875.64 1,786,944.00 3,935,875.64 Note to interim financial statements form an integral part of these statements. NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2022
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Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. (Mr. Xxxxxxxx Xxxxxxxxxxxxxx) Certified Public Accountant Registration No. 4752 Dharmniti Auditing Company Limited Bangkok, Thailand May 1513, 2023 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 2021 ASSETS Baht Separate financial statements Notes As at March As at December As at March As at December 31, 2023 2021 31, 2020 31, 2021 31, 2020 Current assets Cash and cash equivalents 6 140,234,465.03 122,151,669.84 134,965,639.49 116,188,969.41 Trade and other receivable 7 143,495,924.83 160,608,537.96 141,270,924.83 160,608,537.96 Current portion of finance lease receivables 8 18,940,670.23 18,420,275.03 18,940,670.23 18,420,275.03 Inventories 9 34,900,639.12 45,366,717.05 34,900,639.12 45,366,717.05 Other current assets 4,067,160.84 1,866,107.85 3,396,899.12 1,866,107.85 Total current assets 341,638,860.05 348,413,307.73 333,474,772.79 342,450,607.30 Non-current assets Restricted bank deposit 10 21,376,756.48 21,376,756.48 21,376,756.48 21,376,756.48 Investments in subsidiaries 11 - - 3,299,800.00 3,299,800.00 Finance lease receivables 8 40,496,201.32 46,215,454.07 40,496,201.32 46,215,454.07 Property, plant and equipment 12 146,450,434.99 146,232,204.74 146,426,244.63 146,232,204.74 Right-of-use assets 13 20,395,276.28 16,842,323.05 20,395,276.28 16,842,323.05 Intangible assets 14 227,293.59 238,258.82 227,293.59 238,258.82 Deferred tax assets 15 1,824,168.09 1,487,440.85 1,824,168.09 1,487,440.85 Other non-current assets 34,773,239.65 34,817,994.71 34,535,789.80 34,817,994.71 Total non-current assets 265,543,370.40 267,210,432.72 268,581,530.19 270,510,232.72 TOTAL ASSETS 607,182,230.45 615,623,740.45 602,056,302.98 612,960,840.02 Note to interim financial statements form an integral part of these statements. Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2023 2021 31, 2022 2020 31, 2023 2021 31, 2022 2020 Current assets Cash liabilities Trade and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 other payables 17 137,967,858.89 148,857,839.96 135,350,762.74 148,857,839.96 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 liability under lease agreements 19 3,993,182.99 3,640,118.43 3,993,182.99 3,640,118.43 Income tax payable 4,019,145.84 4,019,145.84 4,019,145.84 4,019,145.84 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 liabilities 18 2,420,800.96 7,966,884.40 2,246,906.79 7,911,434.40 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 liabilities 148,400,988.68 164,483,988.63 145,609,998.36 164,428,538.63 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - liabilities Liability under lease agreements 19 7,686,746.39 5,879,160.47 7,686,746.39 5,879,160.47 Employee benefit obligations 20 21,040,899.45 20,532,209.03 21,040,899.45 20,532,209.03 Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 liabilities 47,142,156.14 45,033,252.04 47,142,156.14 45,033,252.04 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 liabilities 75,869,801.98 71,444,621.54 75,869,801.98 71,444,621.54 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 Notes LIABILITIES 224,270,790.66 235,928,610.17 221,479,800.34 235,873,160.17 Note to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2021 31, 2020 31, 2021 31, 2020 Shareholders' equity Share capital Authorised share capital 280,000,000 ordinary shares of Baht 0.50 each 140,000,000.00 140,000,000.00 140,000,000.00 140,000,000.00 Issued and paid-up share capital 280,000,000 ordinary shares of Baht 0.50 each 140,000,000.00 140,000,000.00 140,000,000.00 140,000,000.00 Premium on share capital 153,294,618.30 153,294,618.30 153,294,618.30 153,294,618.30 Surplus on share-based payment transactions 6,754,000.00 6,754,000.00 6,754,000.00 6,754,000.00 Retained earnings 21 Appropriated Legal reserve 14,000,000.00 14,000,000.00 14,000,000.00 14,000,000.00 Unappropriated 66,338,696.83 62,990,782.46 66,527,884.34 63,039,061.55 Total attributable to company's shareholders 380,387,315.13 377,039,400.76 380,576,502.64 377,087,679.85 Non-controlling interests 2,524,124.66 2,655,729.52 - 3 - VIBHAVADI MEDICAL CENTER TOTAL SHAREHOLDERS' EQUITY 382,911,439.79 379,695,130.28 380,576,502.64 377,087,679.85 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 607,182,230.45 615,623,740.45 602,056,302.98 612,960,840.02 Note to interim financial statements form an integral part of these statements. FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Baht Consolidated financial statements Separate financial statements Notes 0000 0000 0000 2020 Revenues Revenues from sales and services 126,124,257.78 158,049,757.97 122,841,578.65 158,049,757.97 Interest income 824,578.46 580,100.00 824,578.46 580,100.00 Other income 1,291,549.16 66,123.17 1,454,453.83 66,123.17 Total revenues 128,240,385.40 158,695,981.14 125,120,610.94 158,695,981.14 Expenses Cost of sales and services 89,739,916.09 109,644,315.24 87,372,484.09 109,644,315.24 Selling expenses 6,101,008.81 7,357,832.30 6,101,008.81 7,357,832.30 Administrative expenses 5 28,795,246.52 26,586,929.79 27,770,390.78 26,586,929.79 Total expense 124,636,171.42 143,589,077.33 121,243,883.68 143,589,077.33 Profit from operating activities 3,604,213.98 15,106,903.81 3,876,727.26 15,106,903.81 Finance cost 113,870.53 524,862.03 113,870.53 524,862.03 Profit before income tax expense 3,490,343.45 14,582,041.78 3,762,856.73 14,582,041.78 Income tax expense 24 817,439.26 2,921,477.92 817,439.26 2,921,477.92 Profit for the period 2,672,904.19 11,660,563.86 2,945,417.47 11,660,563.86 Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss Gains on re-measurements of defined benefit plans 20 543,405.32 - 543,405.32 - Other comprehensive income (expense) for the period, net of tax 543,405.32 - 543,405.32 - Total comprehensive income for the period 3,216,309.51 11,660,563.86 3,488,822.79 11,660,563.86 Profit (loss) attributable to: Shareholders of the parent company 2,804,509.05 11,660,563.86 2,945,417.47 11,660,563.86 Non-controlling interests (131,604.86) - - - 2,672,904.19 11,660,563.86 2,945,417.47 11,660,563.86 Total other comprehensive income (loss) attributable to: Shareholders of the parent company 3,347,914.37 11,660,563.86 3,488,822.79 11,660,563.86 Non-controlling interests (131,604.86) - - - 3,216,309.51 11,660,563.86 3,488,822.79 11,660,563.86 Earnings per share for profit attributable Basic earnings per share 25 0.01 0.04 0.01 0.04 Note to interim financial statements form an integral part of these statements. THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 20232021 Baht Consolidated financial statements “UNAUDITED” “REVIEWED” Attributable to owners of the parent company Share capital Premium on Surplus on Retained earnings Total Non- Total Issued and share capital Share-based Appropriated Unappropriated controlling Paid-up Payment Legal reserve interests Notes transactions Balance as at January 1, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 62,990,782.46 377,039,400.76 2,655,729.52 379,695,130.28 Profit for the period - - - - 2,804,509.05 2,804,509.05 (131,604.86) 2,672,904.19 Comprehensive profit for the period Gains on re-measurements of defined benefit plans 20 - - - - 543,405.32 543,405.32 - 543,405.32 Balance as at Xxxxx 00, 0000 Xxxxxxx as at January 1, 2020 Comprehensive profit for the period Balance as at March 31, 2020 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 66,338,696.83 380,387,315.13 2,524,124.66 382,911,439.79 140,000,000.00 153,294,618.30 6,754,000.00 12,446,049.54 66,627,288.97 379,121,956.81 - 379,121,956.81 - - - - 11,660,563.86 11,660,563.86 - 11,660,563.86 140,000,000.00 153,294,618.30 6,754,000.00 12,446,049.54 78,287,852.83 390,782,520.67 - 390,782,520.67 Notes to interim financial statements form an integral part of these statements. “UNAUDITED” “REVIEWED” THE PRACTICAL SOLUTION PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Baht Separate financial statements Share capital Premium on Surplus on Retained earnings Total Issued and Paid-up Notes share capital Share-basedPayment transactions Appropriated Legal reserve Unappropriated Balance as at January 1, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 63,039,061.55 377,087,679.85 Profit for the period Comprehensive profit for the period - - - - 2,945,417.47 2,945,417.47 Gains on re-measurements of defined benefit plans 20 - - - - 543,405.32 543,405.32 Balance as at March 31, 2021 140,000,000.00 153,294,618.30 6,754,000.00 14,000,000.00 66,527,884.34 380,576,502.64 Balance as at January 1, 2020 140,000,000.00 153,294,618.30 6,754,000.00 12,446,049.54 66,627,288.97 379,121,956.81 Comprehensive profit for the period - - - - 11,660,563.86 11,660,563.86 Balance as at March 31, 2020 140,000,000.00 153,294,618.30 6,754,000.00 12,446,049.54 78,287,852.83 390,782,520.67 Notes to interim financial statements form an integral part of these statements. Consolidated financial statements Separate financial statements 0000 0000 0000 2020 CASH FLOWS FROM OPERATING ACTIVITIES : Profit for the period 2,672,904.19 11,660,563.86 2,945,417.47 11,660,563.86 Reconciliations of profit for the period to net cash provided by (used in) operating activities Depreciation 2,801,233.34 2,284,724.24 2,800,060.15 2,284,724.24 Amortization of intangible assets 10,965.23 11,654.74 10,965.23 11,654.74 Allowance for doubtful debt 1,081,124.72 514,487.00 1,081,124.72 514,487.00 Provision of allowance for decline in value of inventories (reversal) (2,420.56) - (2,420.56) - (Gain) loss on disposal of building improvement and equipment (806,727.27) 8,420.92 (806,727.27) 8,420.92 Employee benefits expenses 1,374,097.07 632,584.26 1,374,097.07 632,584.26 Interest income (824,578.46) (580,100.00) (824,578.46) (580,100.00) Finance costs 113,870.53 524,862.03 113,870.53 524,862.03 Income tax expense 817,439.26 2,921,477.92 817,439.26 2,921,477.92 Profit from operating before changes in operating assets and liabilities 7,237,908.05 17,978,674.97 7,509,248.14 17,978,674.97 (Increase) decrease in operating assets Trade and other accounts receivable 14,065,520.91 (22,024,916.94) 16,977,251.16 (22,024,916.94) Finance lease receivables 4,952,950.69 (10,364,899.17) 4,952,950.69 (10,364,899.17) Inventories 10,468,498.49 (36,874,781.85) 10,468,498.49 (36,874,781.85) Other current assets (2,880,869.81) 1,081,767.35 (2,668,886.81) 1,081,767.35 Other non-current assets 1,569,899.17 (2,697,905.96) 1,679,233.91 (2,697,905.96) Increase (decrease) in operating liabilities Trade and other payables (11,008,946.18) 31,769,363.91 (13,507,077.22) 31,769,363.91 Other current liabilities (5,427,118.33) (2,022,954.95) (5,664,527.61) (2,022,954.95) Other non-current liabilities 2,108,904.10 (683,686.93) 2,108,904.10 (683,686.93) Cash generated (paid) from operating 21,086,747.09 (23,839,339.57) 21,855,594.85 (23,839,339.57) Interest received 824,578.46 580,100.00 824,578.46 580,100.00 Income tax paid 76,529.24 (1,889,993.57) (23,807.18) (1,889,993.57) Employee benefits paid (186,150.00) (201,500.00) (186,150.00) (201,500.00) Net cash provided by (used in) operating activities 21,801,704.79 (25,350,733.14) 22,470,216.13 (25,350,733.14) Note to interim financial statements form an integral part of these statements. Consolidated financial statements Separate financial statements 0000 0000 0000 2020 CASH FLOWS FROM INVESTING ACTIVITIES : Cash payments to acquire property, plant and equipment (2,636,625.19) (11,507,831.86) (2,611,261.64) (11,507,831.86) Xxxx received from sale of equipment 806,811.28 - 806,811.28 - Net cash provided by (used in) investing activities (1,829,813.91) (11,507,831.86) (1,804,450.36) (11,507,831.86) CASH FLOWS FROM FINANCING ACTIVITIES : Cash payment from long-term loan from financial institution - (26,704,257.90) - (26,704,257.90) Cash payments for liabilities under lease agreements (1,775,225.16) (1,329,775.46) (1,775,225.16) (1,329,775.46) Interest paid (113,870.53) (524,862.03) (113,870.53) (524,862.03) Net cash provided by (used in) financing activities (1,889,095.69) (28,558,895.39) (1,889,095.69) (28,558,895.39) Increase (decrease) in cash and cash equivalent, net 18,082,795.19 (65,417,460.39) 18,776,670.08 (65,417,460.39) Cash and cash equivalent, at beginning of period 122,151,669.84 197,575,211.34 116,188,969.41 197,575,211.34 Cash and cash equivalent, at end of period 140,234,465.03 132,157,750.95 134,965,639.49 132,157,750.95 Supplement disclosure for cash flows information : Purchase of asset under financial lease agreements 3,935,875.64 5,001,984.00 3,935,875.64 5,001,984.00 Note to interim financial statements form an integral part of these statements. NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2021
Appears in 1 contract
Samples: tps.listedcompany.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 13, 2023 2021 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 4752 ASSETS In Thousand Baht Consolidated financial statements Financial Statements Separate financial statements Financial Statements As at March June As at December As at March June As at December Notes 30, 2021 31, 2023 2020 30, 2021 31, 2022 31, 2023 31, 2022 Current assets 2020 CURRENT ASSETS Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 70,631 89,785 29,447 2,248 Trade and other current receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 592,794 283,298 182,513 138,010 Unbilled receivables 7, 22 1,796,381 1,117,635 693,671 314,182 Accounts receivable - retention under construction contracts 4, 7 280,666 271,170 111,231 125,197 Advances paid to subcontractors under construction contracts 4 48,434,270 - 244,223,400 - 431,776 498,303 69,948 175,760 Construction in progress 22 185,426 329,386 73,570 182,858 Inventories 8 22,005 1,676 1,608 1,608 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 4 750 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 400 50 Withholding tax deducted at source 199,211 173,259 147,286 123,410 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 61,746 44,558 13,683 14,326 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non3,641,386 2,809,070 1,323,357 1,077,649 NON-current assets Fixed CURRENT ASSETS Restricted deposits pledged as collateral at banks 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 3,071 32,198 221 29,350 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - Investments in subsidiaries 10 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 476,498 476,198 Investments in associates 11 - - - - Investments in joint ventures 12 123,256 123,584 102,376 102,376 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 13 630,337 618,357 591,880 578,351 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - 14 27,142 29,622 16,527 14,485 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 12,237 13,273 11,995 13,067 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 40,865 49,703 19,593 15,144 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 4,173 3,430 1,668 1,681 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 841,081 870,167 1,220,758 1,230,652 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 4,482,467 3,679,237 2,544,115 2,308,301 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023CURRENT LIABILITIES Bank overdrafts and short-term loans In Thousand Baht
Appears in 1 contract
Samples: TRC Construction Public Company
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 1514, 2023 2019 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 6699 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 2019 CURRENT ASSETS ASSETS Note Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes 31, 2023 2019 31, 2022 31, 2023 31, 2022 Current assets 2018 Cash and cash equivalents 19,652,105 29,310,563 Temporary investments 5 441,942,005 434,777,362 105,415,949 128,008,454 202,390,711 167,434,994 Trade and other receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 268,813,997 284,531,945 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - finance lease receivables 7 11,179,174 11,793,435 Unbilled receivables 11,377,280 11,421,369 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 321,173,183 304,439,304 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non894,365 478,604 TOTAL CURRENT ASSETS 835,480,815 809,410,214 NON-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 CURRENT ASSETS General investment 241,845 241,845 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - finance lease receivables 7 19,037,991 21,128,666 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant 9 231,361,864 231,818,176 Property and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 10 32,264,919 32,680,745 Goodwill 729,236,989 729,236,989 - - 11 334,672,061 334,672,061 Customer relationship 12 69,506,665 73,180,908 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 13 22,901,403 23,979,343 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non22,444,161 21,474,503 TOTAL NON-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT ASSETS 732,430,909 739,176,247 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 1,567,911,724 1,548,586,461 Notes to the interim financial statements form an integral part of these statements. statements "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 20232019 LIABILITIES AND SHAREHOLDERS' EQUITY Baht As at March As at December Note 31, 2019 31, 2018 CURRENT LIABILITIES Trade and other payables 14 189,265,331 210,181,058 Income tax payable 24,593,658 16,064,280 Short-term provisions 566,696 384,041 Other current liabilities 6,438,398 6,271,500 TOTAL CURRENT LIABILITIES 220,864,083 232,900,879 NON-CURRENT LIABILITIES Deferred tax liabilities 8,084,521 9,744,962 Employee's benefit obligations 15 16,566,378 16,670,899 Other non-current liabilities 22,993,931 22,064,273 TOTAL NON-CURRENT LIABILITIES 47,644,830 48,480,134 TOTAL LIABILITIES 268,508,913 281,381,013 Notes to the interim financial statements form an integral part of these statements "UNAUDITED" "REVIEWED" XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2019 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Baht SHAREHOLDERS' EQUITY Share capital Authorized share capital Note As at March As at December 31, 2019 31, 2018 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 Issued and paid-up share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 Premium on ordinary shares 776,416,427 776,416,427 Retained earnings Appropriated Legal reserve 27,068,831 27,068,831 Unappropriated 203,667,553 171,470,190 TOTAL SHAREHOLDERS’ EQUITY 1,299,402,811 1,267,205,448 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 1,567,911,724 1,548,586,461 Notes to the interim financial statements form an integral part of these statements STATEMENT OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 Revenues Note Baht 2019 2018 Revenues from sales 303,969,932 280,903,798 Revenue from rendering of services 26,354,710 29,754,946 Other income 8,409,260 3,701,327 Total revenues 338,733,902 314,360,071 Expenses Cost of sales 208,583,404 190,650,250 Cost of rendering of services 27,489,762 27,127,396 Selling expenses 27,281,085 27,196,720 Administrative expenses 35,282,826 33,758,049 Finance costs - 341 Total expenses 298,637,077 278,732,756 Profit before income tax expenses 40,096,825 35,627,315 Income tax expenses 7,899,462 7,020,859 Profit for the period 32,197,363 28,606,456 Other comprehensive income for the period - - Total comprehensive income for the period 32,197,363 28,606,456 Earnings per share Basic earnings per share (Baht per share) 17 0.06 0.05 Weighted average number of ordinary shares (shares) 584,500,000 584,500,000 Notes to the interim financial statements form an integral part of these statements STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 Issued and Premium on Baht Retained earnings Total Note paid-up share capital ordinary shares Appropriated legal reserve Unappropriated shareholders' equity Beginning balance as at January 1, 2018 292,250,000 776,416,427 20,350,894 125,659,317 1,214,676,638 Total comprehensive income for the period - - - 28,606,456 28,606,456 Ending balance as at March 31, 2018 292,250,000 776,416,427 20,350,894 154,265,773 1,243,283,094 Beginning balance as at January 1, 2019 292,250,000 776,416,427 27,068,831 171,470,190 1,267,205,448 Total comprehensive income for the period - - - 32,197,363 32,197,363 Ending balance as at March 31, 2019 292,250,000 776,416,427 27,068,831 203,667,553 1,299,402,811 Notes to the interim financial statements form an integral part of these statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED STATEMENT OF CASH FLOWS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 Baht 2019 2018 Cash flows from operating activities Profit for the period 32,197,363 28,606,456 Adjustment to reconcile profit (loss) for the period to net cash provided by (used in) operating activities : Allowance for doubtful account (reversal) 913,732 948,687 Depreciation and amortization 4,271,818 4,002,670 Amortization of customer relationship 3,674,243 3,674,242 Loss on devaluation of inventories 1,704,741 1,837,647 (Gain) loss on disposals of fixed assets 70,845 282,972 Unrealized (gain) loss on exchange rate 177,812 477,217 (Gain) loss on disposals of investment (44,156) (52,449) Unrealized (gain) loss on revaluation of temporary investments (911,561) (793,641) Interest income (3,346) (2,799) Employee's benefit expenses 530,769 443,226 Finance costs - 341 Trade and other receivables 14,803,068 (10,579,299) Finance lease receivables 2,704,937 2,690,119 Unbilled receivables 44,089 4,337,059 Inventories (21,301,618) 23,624,963 Other current assets (415,761) (1,412,411) Other non-current assets (969,658) (1,042,897) xxxxx (decrease) in operating liabilities Trade and other payables (20,770,220) 841,922 Short-term provisions 182,655 50,860 Other current liabilities 166,898 867,757 Income tax expense 7,899,462 7,020,859 Profit from operating before changes in operating assets and liabilities 50,481,722 46,445,428 (Increase) decrease in operating assets Inc Employee's benefit obligations (635,290) - Other non-current liabilities 929,658 1,094,536 Cash received (paid) from operating 25,220,480 66,918,037 Finance costs - (341) Income tax paid (1,030,525) (1,344,838) Net cash provided by (used in) operating activities 24,189,955 65,572,858 "UNAUDITED" Notes to the interim financial statements form an integral part of these statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED STATEMENT OF CASH FLOWS (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 Baht 2019 2018 Cash payments for purchase of temporary investments (54,000,000) (123,000,000) Cash receipts from redemption of temporary investments 20,000,000 45,000,000 Cash payments for purchases of property and equipment (488,880) (1,021,549) Cash receipts from disposal of equipment 741,121 1,492,031 Cash payments for purchase of intangible assets (104,000) (3,588,076) Interest received 3,346 2,799 Net cash provided by (used in) investing activities (33,848,413) (81,114,795) Cash flows from financing activities Net cash provided by (used in) financing activities - - Net increase (decrease) in cash and cash equivalents (9,658,458) (15,541,937) Cash and cash equivalents at beginning of period 29,310,563 41,955,998 Cash and cash equivalents at end of period 19,652,105 26,414,061 Supplementaly disclosures of cash flows information : Non-Cash transaction and intangible assets - beginning of period 426,371 4,045,277 Inventories transferred to fixed asset (2,862,998) (1,032,805) Add Purchases of fixed assets and intangible assets 3,133,707 1,907,942 Less Cash payments (592,880) (4,609,625) Liabilities incurred from acquisition of fixed assets and intangible assets - ending of period 104,200 310,789 Cash flows from investing activities Liabilities incurred from acquisition of fixed assets Notes to the interim financial statements form an integral part of these statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED NOTES TO THE INTERIM FINANCIAL STATEMENTS MARCH 31, 2019
Appears in 1 contract
Samples: Harn Engineering Solutions
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard the accounting standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 1513, 2023 2019 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT 4752 THE STATEMENTS OF FINANCIAL POSITION AS AT MARCH 31, 2023 2019 ASSETS In Thousand Baht Consolidated financial statements Financial Statements Separate financial statements Financial Statements CURRENT ASSETS Note As at March As at December As at March As at December Notes 31, 2023 2019 31, 2022 2018 31, 2023 2019 31, 2022 Current assets 2018 Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 71,839 29,219 69,449 26,623 Short-term investments 947 946 707 706 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 accounts receivable 45 - 244,223,400 - - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans loan to related parties 4 - 24,000,000 - - Long- Inventories 5 267,066 311,754 267,066 311,754 Property development costs 6 1,487,181 1,597,714 1,487,181 1,597,714 Land held for development 7 1,975,410 1,954,096 1,902,002 1,880,688 Other current assets 4 7,037 11,816 6,942 11,861 Total current assets 3,809,525 3,905,545 3,733,347 3,829,346 NON-term loans to other persons 59,846,857 38,281,857 CURRENT ASSETS Deposit pledged as collateral 8 9,979 9,242 9,979 9,242 Investment in subsidiaries 9 - - 71,864 71,864 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 10 189,594 194,086 189,594 194,086 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - 11 104,702 106,705 104,697 106,698 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 12 4,583 4,764 4,583 4,764 Witholding tax 11,106 11,178 10,989 10,989 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - asstes 21 16,283 14,095 14,562 12,374 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 3,505 4,012 3,305 4,012 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 339,752 344,082 409,573 414,029 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 4,149,277 4,249,627 4,142,920 4,243,375 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT THE STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 20232019 LIABILITIES AND SHAREHOLDERS' EQUITY In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at March As at December As at March As at December Note 31, 2019 31, 2018 31, 2019 31, 2018 CURRENT LIABILITIES Bank overdrafts and short-term loans from the financial institutions 13 399,618 456,425 399,618 456,425 Trade notes payable 22,153 24,301 22,153 24,301 Trade accounts payable and other payable 75,791 59,114 75,791 59,108 Payable to related parties 4 37,932 39,738 37,932 41,355 Accrued expenses 4 17,274 36,349 17,062 35,372 Accrued corporate income tax 14,367 9,014 14,367 9,014 Current portion of liabilities under the finance lease agreement Current portion of long-term loan from 14 - 1 - 1 the financial institutions 15 370,577 395,424 370,577 395,424 Short-term loan from other company 16 35,654 48,162 35,654 48,162 Short-term loan from related parties 4 229,000 230,000 229,000 229,000 Short-term loan from the director 4 3,000 3,000 - - Advance received from customers 3,365 3,077 3,365 3,077 Retention from contractors 72,131 74,043 71,873 73,785 Other current liabilities 10,296 3,005 10,230 2,914 Total current liabilities 1,291,158 1,381,653 1,287,622 1,377,938 NON-CURRENT LIABILITIES Liabilities under the finance lease agreement 14 - - - - Long-term loans from the financial institutions 15 117,087 162,293 117,087 162,293 Employee benefit obligations 17 57,189 55,789 55,447 54,112 Provision for compensation for housing estate juristic persons 18 20,114 19,527 20,114 19,527 Liabilities from purchasing the real estate project 19 42,741 42,741 39,198 39,198 Other non-current liabilities 2,526 1,985 2,526 1,985 Total non-current liabilities 239,657 282,335 234,372 277,115 TOTAL LIABILITIES 1,530,815 1,663,988 1,521,994 1,655,053 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at March As at December As at March As at December 31, 2019 31, 2018 31, 2019 31, 2018 SHAREHOLDER’S EQUITY Share capital Authorized share capital 1,245,284,305 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Issued and paid-up share capital 1,245,283,691 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Premium on share capital Retained earnings 577,530 577,530 577,530 577,530 Appropriated - legal reserve 74,150 74,150 74,150 74,150 Unappropriated 721,498 688,675 723,962 691,358 Other components of equity - - - - Total equity attributable to company's shareholders 2,618,462 2,585,639 2,620,926 2,588,322 Non-controlling interests - - - - TOTAL SHAREHOLDER’S EQUITY 2,618,462 2,585,639 2,620,926 2,588,322 TOTAL LIABILITIES AND SHAREHOLDER’S EQUITY 4,149,277 4,249,627 4,142,920 4,243,375 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note 2019 2018 2019 2018 REVENUES Sales 401,559 395,944 401,559 395,944 Rental income and service 5,459 5,391 4,169 4,152 Other income 4 1,450 1,442 1,462 2,230 Total Revenues 408,468 402,777 407,190 402,326 EXPENSES Cost of sales 4 255,724 261,314 255,724 261,314 Cost for rent and service 5,070 5,366 4,126 4,293 Selling expenses 49,254 58,805 49,254 58,805 Administrative expenses 4 38,393 39,495 38,338 39,050 Management benefit expenses 4 8,698 8,565 8,698 8,565 Finance cost 4 11,278 19,952 11,218 19,945 Total Expenses 368,417 393,497 367,358 391,972 Income (loss) before tax expenses 40,051 9,280 39,832 10,354 Tax expenses (income) 21.2 7,228 2,552 7,228 2,552 Profit (loss) for the period 32,823 6,728 32,604 7,802 Other comprehensive income Items that will not be reclassified to profit or loss - - - - Items that may be reclassified subsequently to profit or loss - - - - Total comprehensive income for the period 32,823 6,728 32,604 7,802 Profit (loss) attributable to Shareholders' equity of the parent company 32,823 6,728 32,604 7,802 Non-controlling interests - - - - 32,823 6,728 32,604 7,802 Total comprehensive income attributable to Shareholders' equity of the parent company 32,823 6,728 32,604 7,802 Non-controlling interests - - - - 32,823 6,728 32,604 7,802 BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 20 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Shareholders' equity of the parent company Non-controlling Total Share capital Premium on Retained earnings Other Total interests Note issued and share capital Appropriated Unappropriated components paid-up legal reserve of equity Beginning balance as at January 1, 2019 1,245,284 577,530 74,150 688,675 - 2,585,639 - 2,585,639 Comprehensive income Profit for the period - - Other comprehensive income for the period - - - - 32,823 - - - 32,823 - - - 32,823 - Total comprehensive income for the period - - - 32,823 - 32,823 - 32,823 Ending balance as at March 31, 2019 1,245,284 577,530 74,150 721,498 - 2,618,462 - 2,618,462 Beginning balance as at January 1, 2018 1,245,284 577,530 69,150 597,374 - 2,489,338 - 2,489,338 Comprehensive income Profit for the period - - Other comprehensive income for the period - - Total comprehensive income for the period - - - - - 6,728 - 6,728 - - - 6,728 - 6,728 - - - 6,728 - 6,728 Ending balance as at March 31, 2018 1,245,284 577,530 69,150 604,102 - 2,496,066 - 2,496,066 Notes to interim financial statements form an integral part of these statements. Share capital Premium on In ThousandBaht Separate Financial Statements Retained earnings Other Total issued and share capital Appropriated Unappropriated components 577,530 74,150 691,358 - 2,588,322 - - 32,604 - 32,604 Note paid-up legal reserve of equity Beginning balance as at January 1, 2019 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 32,604 32,604 Ending balance as at March 31, 2019 1,245,284 577,530 74,150 723,962 2,620,926 577,530 69,150 597,193 - 2,489,157 - - 7,802 - 7,802 Beginning balance as at January 1, 2018 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 7,802 7,802 Ending balance as at March 31, 2018 1,245,284 577,530 69,150 604,995 2,496,959 Notes to interim financial statements form an integral part of these statements. Consolidated Financial Statements Separate Financial Statements 2019 2018 2019 2018 CASH FLOWS FROM OPERATING ACTIVITIES Profit (loss) for the period 32,823 6,728 32,604 7,802 Add (less) Adjustments to reconcile profit (loss) for the period to net cash provided by (used in) operating activities : Depreciation and amortization 5,344 6,019 5,342 6,002 Unrealized gain from trading securities (1) (1) (1) (1) Doubtful account 980 - 980 - (Gain) loss from sale and amortization of fixed assets - (30) - (30) (Gain) loss from sale and amortization of investment property 2,962 - 2,962 - Provision for compensation for housing estate juristic persons 587 521 587 521 Employee benefit expenses 1,109 841 1,055 806 Interest income (25) (783) (24) (782) Finance cost 11,278 19,952 11,218 19,945 Tax expenses (income) 7,228 2,552 7,228 2,552 Income from operating activities before changes in operating assets and liabilities 62,285 35,799 61,951 36,815 Decrease (increase) in operating assets Trade account receivable (45) - - - Inventories 44,688 50,986 44,688 50,986 Property development costs 92,136 73,733 92,136 73,733 Land held for development 5,649 (26,714) 5,649 (26,714) Other current assets 3,737 1,029 3,876 472 Other non-current assets 507 58 707 58 Notes to interim financial statements form an integral part of these statements. THE STATEMENTS OF CASH FLOWS (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 In Thousand Baht 2019 2018 2019 2018 Increase (decrease) in operating liabilities Trade notes payable (2,148) (4,675) (2,148) (4,675) Trade accounts payable and other payable 16,677 92 16,683 77 Payable to related parties (1,806) (1,029) (3,423) (986) Accrued expenses (17,418) 4,717 (16,613) 4,684 Advance received from customers 288 (1,353) 288 (1,353) Retention from contractors (1,912) 1,943 (1,912) 1,943 Other current liabilities 7,291 (7) 7,316 (18) Other non-current liabilities 541 - 541 - Cash receivable (paid) from the operations 210,470 134,579 209,739 135,022 Xxxx received from interest income 88 67 87 66 Witholding taxes refunded from Revenue Department 95 125 - - Income tax expenses paid (4,085) (4,032) (4,062) (4,013) Net cash provided by (used in) operating activities 206,568 130,739 205,764 131,075 ASH FLOWS FROM INVESTING ACTIVITIES Cash received from short-term loan to related parties - - - 900 Increase in temporary investment (1) - (1) - Increase in short-term investments (737) - (737) - Proceeds from sales of fixed assets - 80 - 80 Cash paid for purchase of fixed assets (658) (843) (658) (843) Cash paid for purchase of investment property (973) - (973) - Cash paid for purchase of intangible assets - (21) - (21) Net cash provided by (used in) investing activities (2,369) (784) (2,369) 116 Consolidated Financial Statements Separate Financial Statements C Notes to interim financial statements form an integral part of these statements. THE STATEMENTS OF CASH FLOWS (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2019 CASH FLOWS FROM FINANCING ACTIVITIES In Thousand Baht Consolidated Financial Statements Separate Financial Statements 2019 2018 2019 2018 Increase (decrease) in bank overdrafts and short-term loans from the financial institutions (56,807) 55,202 (56,807) 55,202 Cash paid for liabilities under finance lease agreement (1) (209) (1) (209) Cash paid for short-term loan from other company (12,508) (40,000) (12,508) (40,000) Xxxx received from short-term loan a related party (1,000) - - - Xxxx received from short-term loan from the directors - 1,500 - 1,500 Cash paid for short-term loan from the directors - (1,000) - (1,000) Xxxx received from long-term loans 35,705 109,960 35,705 109,960 Cash paid for long-term loans (105,758) (188,478) (105,758) (188,478) Interest paid (21,210) (28,039) (21,200) (28,039) Net cash provided by (used in) financing activities (161,579) (91,064) (160,569) (91,064) Net increase (decrease) in cash and cash equivalents 42,620 38,891 42,826 40,127 Cash and cash equivalents, beginning of period 29,219 21,952 26,623 19,753 Cash and cash equivalents, end of period 71,839 60,843 69,449 59,880 Supplemental disclosures of cash flows information 1) Cash and cash equivalents consisted of : Cash on hand 597 837 597 837 Cash at bank 71,242 60,006 68,852 59,043 Total 71,839 60,843 69,449 59,880
Appears in 1 contract
Samples: Finance Lease Agreement
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15, 2023 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 319012 August 14, 2023 ASSETS Baht 2019 A SSETS Consolidated financial statements Baht Separate financial statements Note As at March June As at December As at March June As at December Notes 30, 2019 31, 2023 2018 30, 2019 31, 2022 31, 2023 31, 2022 2018 Current assets Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 110,245,107 141,341,063 92,250,806 71,118,232 Current investments in fixed deposit - 474,794 - 474,794 Trade receivables 4, accounts receivable 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 279,332,928 267,771,082 214,494,887 195,293,266 Other receivable 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - 18,982,435 19,437,532 17,127,951 18,741,048 Accrued income 8 206,744,180 160,211,516 206,744,180 160,211,516 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 9 113,715,183 108,553,097 87,009,419 82,300,321 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 23,503,059 13,001,677 17,104,021 7,544,961 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 752,522,892 710,790,761 634,731,264 535,684,138 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 Investment in subsidiaries 10 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 1,392,744,103 1,392,744,103 Investments in associates related company 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 subsidiaries 4 - - 37,961,010 28,980,964 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 12 5,307,653 5,332,385 5,307,653 5,332,385 Property, plant and equipment 13 4,439,493,734 4,389,761,124 2,966,209,093 2,939,283,752 Intangible assets 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15,615,979 16,506,599 14,222,275 15,765,056 Leasehold right 15 23,427,752 24,982,402 11,577,283 12,503,081 74,011,380 67,016,171 62,455,706 54,849,120 Goodwill 729,236,989 729,236,989 326,167,591 326,167,591 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred Deffered tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 16 5,509,213 4,086,896 - - Fixed deposit pledged as collateral 17 2,023,488 2,015,024 - - Others 18 13,392,353 10,579,205 3,015,355 3,015,355 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 4,881,521,391 4,821,464,995 4,481,915,195 4,439,970,735 Total assets 5,634,044,283 5,532,255,756 5,116,646,459 4,975,654,873 Notes to the interim financial statements statement form an integral intergral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONTstatement.) AS AT MARCH 31, 2023
Appears in 1 contract
Samples: skr.listedcompany.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15November 11, 2023 2020 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 9012 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER SIKARIN PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31SEPTEMBER 30, 2023 2020 ASSETS Baht Consolidated financial statements Separate financial statements As at March September As at December As at March September As at December Notes 30, 2020 31, 2023 2019 30, 2020 31, 2022 31, 2023 31, 2022 2019 (Reclassified (Reclassified Note Note 32) Note 32) Current assets Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 132,249,777 198,136,520 49,917,256 37,309,752 Short-term investments in fixed deposit - 1,004 - 1,004 Trade and other current receivables 45, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 353,522,285 390,083,564 253,831,685 304,573,630 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 subsidiary 5 - - 3,769,741 - Accrued income 7 278,239,509 186,543,997 243,302,639 177,871,722 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 157,207,326 124,420,015 126,212,189 94,289,158 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 2,684,828 2,898,686 2,682,764 2,773,317 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 923,903,725 902,083,786 679,716,274 616,818,583 Non-current assets Fixed deposits pledged as collateral Investment in subsidiaries 9 56,885,045 56,845,775 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 1,392,744,103 1,392,744,103 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 related company 10 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 subsidiary company 5 - - - 33,014,097 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 11 43,625,011 70,855,055 12,961,234 5,282,511 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 12 4,272,846,080 4,456,506,475 2,912,117,557 3,032,707,563 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 13 486,416,825 - 387,846,137 - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred 14 38,222,585 21,458,599 35,132,901 18,118,132 Leasehold right 15 - 59,296,961 - 59,296,961 Goodwill 326,167,591 326,167,591 - - Deffered tax assets 16 9,437,704 9,433,219 8,375,771 5,840,108 - - Advance payment for assets 5,723,162 5,977,645 Fixed deposit pledged as collateral 17 2,039,058 2,032,034 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 18 8,546,142 8,974,487 3,075,355 3,075,355 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 5,186,239,063 4,951,131,310 4,743,877,287 4,544,238,722 Total assets 6,110,142,788 5,853,215,096 5,423,593,561 5,161,057,305 Notes to the interim financial statements statement form an integral intergral part of these statementsstatement. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER SIKARIN PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31SEPTEMBER 30, 20232020
Appears in 1 contract
Samples: skr.listedcompany.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15, 2023 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" 6699 ASSETS Consolidated financial statements Baht Separate financial statements CURRENT ASSETS Note As at March As at December As at March As at December 31, 2023 31, 2022 31, 2023 31, 2022 Xxxx and cash equivalents 201,895,444 202,861,271 198,361,332 196,195,700 Trade and other current receivables 4.4, 5 278,871,647 256,976,034 277,967,492 256,996,182 Current contract assets 13,236,546 13,155,701 11,515,033 10,920,240 Inventories 6 409,283,788 431,088,369 407,299,789 429,557,747 Other current financial assets 7 101,992,784 96,725,564 101,992,784 96,725,564 Other current assets 547,471 725,779 478,359 454,535 TOTAL CURRENT ASSETS 1,005,827,680 1,001,532,718 997,614,789 990,849,968 NON-CURRENT ASSETS Investment in subsidiaries 8 - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 2,357,444 2,357,444 Trade and other non-current receivables 5 15,429,378 16,980,743 15,429,378 16,980,743 Long-term loans to subsidiary 4.4 - - 6,786,900 6,878,260 Investment property 9 164,427,220 153,346,577 164,427,220 153,346,577 Property, plant and equipment 10 121,370,540 124,556,265 121,220,056 124,396,756 Right-of-use assets 11 69,185,090 83,242,037 69,185,090 83,242,037 Goodwill 12 334,672,061 334,672,061 334,672,061 334,672,061 Customer relationship 13 9,206,667 12,622,934 9,206,667 12,622,934 Intangible assets 14 13,947,850 11,819,566 13,947,850 11,819,566 Deferred tax assets 14,421,857 15,183,585 14,179,601 14,921,144 Other non-current assets 4.4 29,962,746 29,146,836 29,587,825 28,992,420 TOTAL NON-CURRENT ASSETS 772,623,409 781,570,604 781,000,092 790,229,942 TOTAL ASSETS 1,778,451,089 1,783,103,322 1,778,614,881 1,781,079,910 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023 ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes CURRENT LIABILITIES Note 31, 2023 31, 2022 31, 2023 31, 2022 Trade and other current payables 4.4, 15 241,081,559 270,510,021 239,581,787 267,150,862 Current assets Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4portion of lease liabilities 4.4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 16 9,355,972 9,228,565 9,355,972 9,228,565 Short-term loans to loan from related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 4.4 500,000 500,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Corporate income tax payable 17,334,821 13,407,998 17,334,821 13,407,998 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 provisions 2,231,921 2,311,150 2,179,533 2,258,762 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 liabilities 2,540,845 2,682,007 2,512,054 2,682,007 TOTAL CURRENT LIABILITIES 273,045,118 298,639,741 270,964,167 294,728,194 NON-CURRENT LIABILITIES Lease liabilities 4.4, 16 75,905,443 78,348,031 75,905,443 78,348,031 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - provisions for employee benefit 30,344,540 30,765,106 30,062,064 30,518,395 Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Longliabilities 27,312,112 26,725,725 27,312,113 26,725,724 TOTAL NON-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT LIABILITIES 133,562,095 135,838,862 133,279,620 135,592,150 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 LIABILITIES 406,607,213 434,478,603 404,243,787 430,320,344 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Note 31, 2023 31, 2022 31, 2023 31, 2022 SHAREHOLDERS' EQUITY Share capital Authorized share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Issued and paid-up share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Share premium on ordinary shares 776,416,427 776,416,427 776,416,427 776,416,427 Surplus on share-bassed payment transaction 17 5,744,492 6,028,004 5,744,492 6,028,004 Retained earnings Appropriated Legal reserve 29,225,000 29,225,000 29,225,000 29,225,000 Unappropriated 267,659,312 244,050,922 270,735,175 246,840,135 Other components of shareholders' equity (3,361) 22,368 - - TOTAL EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT 1,371,291,870 1,347,992,721 1,374,371,094 1,350,759,566 Non-controlling interest 552,006 631,998 - - TOTAL SHAREHOLDERS’ EQUITY 1,371,843,876 1,348,624,719 1,374,371,094 1,350,759,566 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 1,778,451,089 1,783,103,322 1,778,614,881 1,781,079,910 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2023 Finance cost 4.5 536,118 595,451 532,419 591,752 Profit before tax expenses 29,457,818 20,862,257 29,805,622 21,939,109 Tax expenses 28 5,929,420 4,713,130 5,910,582 4,689,983 Profit for the period 23,528,398 16,149,127 23,895,040 17,249,126 Other comprehensive income Components of other comprehensive income that will be reclassified to profit or loss: Exchange differences on translating financial statement (25,729) 265,341 - - (25,729) 265,341 - - Other comprehensive income (expense) for the period, Consolidated financial statements Baht Separate financial statements Revenues Revenues from sales Note 2023 272,814,328 2022 257,081,488 2023 271,738,899 2022 257,010,519 Revenue from rendering of services 4.5 35,218,116 32,865,725 34,244,735 31,003,043 Other income 4.5 6,737,673 7,235,930 6,910,676 7,749,344 Total revenues 314,770,117 297,183,143 312,894,310 295,762,906 Expenses Cost of sales 184,203,965 184,146,945 183,458,597 184,107,004 Cost of rendering of services 34,346,185 28,635,816 33,623,652 27,417,473 Distribution cost 29,269,209 27,223,299 28,900,739 26,742,054 Administrative expenses 4.5 36,956,822 35,719,375 36,573,281 34,965,514 Total expenses 284,776,181 275,725,435 282,556,269 273,232,045 Profit from operating activities 29,993,936 21,457,708 30,338,041 22,530,861 net of tax (25,729) 265,341 - - Total comprehensive income for the period 23,502,669 16,414,468 23,895,040 17,249,126 Profit attributable to Owners of the parent 23,608,390 16,092,572 23,895,040 17,249,126 Non-controlling interest (79,992) 56,555 - - 23,528,398 16,149,127 23,895,040 17,249,126 Total comprehensive income attributable to Owners of the parent 23,582,661 16,357,913 23,895,040 17,249,126 Non-controlling interest (79,992) 56,555 - - 23,502,669 16,414,468 23,895,040 17,249,126 Basic earnings per share 19 Profit attributable to owners of the parent 0.04 0.03 0.04 0.03 Weighted average number of ordinary shares (shares) 584,500,000 584,500,000 584,500,000 584,500,000 Notes to the interim financial statements form an integral part of these interim financial statements "UNAUDITED" "REVIEWED" XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2023 Baht Consolidated financial statements Equity attributable to owners of the parent Non-controlling Total Issued and Premium on Surplus on share-based Retained earnings Other components Total equity interest shareholders' paid-up ordinary shares payment of equity attributable to equity share capital transactions Appropriated Unappropriated Exchange differences owners legal reserve on translating of the parent financial Note statements Beginning balance as at January 1, 2022 292,250,000 776,416,427 6,396,379 29,225,000 213,716,829 (38,218) 1,317,966,417 566,972 1,318,533,389 Employee joint investment program expenses - - 1,459,249 - - - 1,459,249 - 1,459,249 Treasury shares Total comprehensive income for the period Profit for the period - - - - (1,168,988) - - - - 16,092,572 - - (1,168,988) 16,092,572 - 56,555 (1,168,988) 16,149,127 Other comprehensive income for theperiod - - - - - 265,341 265,341 - 265,341 Ending balance as at March 31, 2022 292,250,000 776,416,427 6,686,640 29,225,000 229,809,401 227,123 1,334,614,591 623,527 1,335,238,118 Beginning balance as at January 1, 2023 Employee joint investment program 292,250,000 776,416,427 6,028,004 29,225,000 244,050,922 22,368 1,347,992,721 631,998 1,348,624,719 expenses 17 - - 959,016 - - - 959,016 - 959,016 Treasury shares Total comprehensive income for the period Profit (loss) for the period - - - - (1,242,528) - - - - 23,608,390 - - (1,242,528) 23,608,390 - (79,992) (1,242,528) 23,528,398 Other comprehensive income (expense) for the period - - - - - (25,729) (25,729) - (25,729) Ending balance as at March 31, 2023 292,250,000 776,416,427 5,744,492 29,225,000 267,659,312 (3,361) 1,371,291,870 552,006 1,371,843,876 Notes to the interim financial statements form an integral part of these interim financial statements "UNAUDITED" "REVIEWED" XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2023 Baht Separate financial statements Issued and Premium on Surplus on share-based Retained earnings Total paid-up ordinary shares payment Appropriated Unappropriated shareholders' Note share capital transactions legal reserve equity Beginning balance as at January 1, 2022 292,250,000 776,416,427 6,396,379 29,225,000 213,790,576 1,318,078,382 Employee joint investment program expenses - - 1,459,249 - - 1,459,249 Treasury shares - - (1,168,988) - - (1,168,988) Total comprehensive income for the period Profit for the period - - - - 17,249,126 17,249,126 Ending balance as at March 31, 2022 292,250,000 776,416,427 6,686,640 29,225,000 231,039,702 1,335,617,769 Beginning balance as at January 1, 2023 292,250,000 776,416,427 6,028,004 29,225,000 246,840,135 1,350,759,566 Employee joint investment program expenses 17 - - 959,016 - - 959,016 Treasury shares - - (1,242,528) - - (1,242,528) Total comprehensive income for the period Profit for the period - - - - 23,895,040 23,895,040 Ending balance as at March 31, 2023 292,250,000 776,416,427 5,744,492 29,225,000 270,735,175 1,374,371,094 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF CASH FLOWS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2023 Baht Consolidated financial statements Separate financial statements 0000 0000 0000 2022 ash flows from operating activities Profit for the period 23,528,398 16,149,127 23,895,040 17,249,126 Adjustment to reconcile profit for the period to net cash provided by (used in) operating activities : Bad debt and expected credit losses (reversal) 554,060 (51,954) 552,292 (50,299) Depreciation and amortization 7,495,016 7,891,389 7,483,221 7,883,408 Amortization of customer relationship 3,416,267 3,416,267 3,416,267 3,416,267 Loss on devaluation of inventories (reversal) (161,190) 348,147 (153,958) 348,147 (Gain) loss on disposals of equipment (7,250) 84,785 (7,250) 84,785 Unrealized (gain) loss on exchange rate 274,746 (809,029) 366,106 (1,015,041) Unrealized (gain) loss on revaluation of other current financial assets 23,419 (914,097) 23,419 (914,097) Interest income (141,748) (621) (240,550) (94,166) Dividend income (621,070) (510,700) (621,070) (510,700) Employee's benefit expenses 726,101 710,453 690,336 681,481 Employee Joint Investment Program expenses 959,016 1,459,249 959,016 1,459,249 Finance cost 536,118 595,451 532,419 591,752 Tax expense 5,929,420 4,713,130 5,910,582 4,689,983 Profit from operating before changes in operating assets and liabilities 42,511,303 33,081,597 42,805,870 33,819,895 (Increase) decrease in operating assets Trade and other current receivables (20,907,084) (15,387,046) (20,307,385) (16,834,071) Current contract assets (48,903) (5,150,400) (563,100) (4,538,396) Inventories 21,873,935 (32,093,069) 22,327,313 (32,211,161) Other current assets (11,486) 397,672 (23,824) 429,965 Other non-current assets (517,403) (566,271) (595,403) (644,271) C Notes to the interim financial statements form an integral part of these interim financial statements Consolidated financial statements Baht Separate financial statements 0000 0000 0000 2022 Increase (decrease) in operating liabilities Trade and other current payables (32,466,537) 40,490,463 (30,501,936) 40,809,305 Other current provisions (79,229) (159,721) (79,229) (159,721) Other current liabilities (141,162) 84,439 (169,953) 84,439 Non-current provisions for enployee benefit (1,146,667) - (1,146,667) - Other non-current liabilities 586,388 667,504 586,388 628,184 Cash generated from operating 9,653,155 21,365,168 12,332,074 21,384,168 Employee joint investment program expenses paid (1,242,528) (1,168,988) (1,242,528) (1,168,988) Income tax paid (1,272,929) (1,105,440) (1,242,216) (976,200) Net cash provided by operating activities 7,137,698 19,090,740 9,847,330 19,238,980 Cash flows from investing activities Cash payments for purchases of other current financial assets (5,149,490) (5,587,605) (5,149,490) (5,587,605) Cash payments for purchases of investment property - (62,150) - (62,150) Cash payments for purchases of equipment (531,479) (3,110,866) (528,395) (3,103,699) Xxxx receipts from disposal of equipment 8,772 46,729 8,772 46,729 Cash payments for purchases of intangible assets (188,910) (523,960) (188,910) (523,960) Interest received 599 621 402,855 387,309 Divident received 621,070 510,700 621,070 510,700 Net cash used in investing activities (5,239,438) (8,726,531) (4,834,098) (8,332,676) Cash flows from financing activities Cash payments for short-term loan from releated person (200,000) - - - Cash receipt for short-term loan from releated person 200,000 - - - Cash payments for lease liabilities (2,847,600) (2,832,600) (2,847,600) (2,832,600) Net cash used in financing activities (2,847,600) (2,832,600) (2,847,600) (2,832,600) Notes to the interim financial statements form an integral part of these interim financial statements Consolidated financial statements Baht Separate financial statements 0000 0000 0000 2022 Net increase (decrease) in cash and cash equivalents (949,340) 7,531,609 2,165,632 8,073,704 Cash and cash equivalents at beginning of period 202,861,271 242,830,421 196,195,700 237,687,826 Effect of translation adjustment on foreign currency financial statements (16,487) 34,990 - - Cash and cash equivalents at end of period 201,895,444 250,397,020 198,361,332 245,761,530 Supplementaly disclosures of cash flows information : Non-Cash transaction Liabilities incurred from acquisition of equipment and intangible assets Liabilities incurred from acquisition of equipment and intangible assets - beginning of period 514,884 3,394,300 514,884 3,394,300 Inventories transferred to equipment (84,604) (14,658) (84,604) (14,658) Equipment transferred to expense - (4,750) - (4,750) Add Purchases of equipment and intangible assets 3,463,108 1,483,069 3,460,025 1,475,902 Less Cash payments (720,388) (3,634,826) (717,305) (3,627,659) Liabilities incurred from acquisition of fixed assets and intangible assets - ending of period 3,173,000 1,223,135 3,173,000 1,223,135 Right-of-use asset transferred to investment property 11,606,347 - 11,606,347 - Notes to the interim financial statements form an integral part of these interim financial statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SURSIDIARIES NOTES TO THE INTERIM FINANCIAL STATEMENTS MARCH 31, 2023
Appears in 1 contract
Samples: www.harn.co.th
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 1511, 2023 2020 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 6699 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER REVIEWED" INTER PHARMA PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT STATEMENTS OF FINANCIAL POSITION AS AT MARCH 31, 2023 2020 ASSETS Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes Note 31, 2023 2020 31, 2022 2019 31, 2023 2020 31, 2022 2019 Current assets Cash and cash equivalents 357,096,868.43 342,647,121.71 338,629,923.30 334,948,451.01 Temporary investment - 189,775.86 - 189,775.86 Trade and other current receivables 6 Related parties 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 2,226,730.13 1,956,070.35 29,256,108.56 21,491,937.64 Other companies 117,853,591.18 109,577,704.39 67,385,543.19 65,727,850.21 120,080,321.31 111,533,774.74 96,641,651.75 87,219,787.85 Current portion of long-term loans loan to other persons 1,740,000 1,750,000 employees 8 60,000.00 60,000.00 60,000.00 60,000.00 Short-term to subsidiaries 5 - - 14,200,000.00 11,800,000.00 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 7 45,843,752.82 50,259,446.68 22,038,390.41 23,994,052.70 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 193,163.09 - 193,163.09 - Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 492,557.01 363,527.81 372,736.34 258,687.76 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 523,766,662.66 505,053,646.80 472,135,864.89 458,470,755.18 Non-current assets Fixed Restricted deposits pledged as collateral at financial institutions 1,312,014.00 1,312,014.00 907,856.00 907,856.00 Investment in associate 9 56,885,045 56,845,775 4,562,038.04 4,614,810.37 4,562,038.04 4,839,729.18 Investment in subsidiaries 10 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 5,149,700.00 5,149,700.00 Long-term loans loan to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant employees 8 100,000.00 115,000.00 100,000.00 115,000.00 Leaseholds improvement and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 11 9,375,735.82 9,665,749.50 8,788,707.13 9,022,493.78 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 12 4,551,092.26 - 3,319,553.30 - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 13 1,859,831.32 1,277,634.67 1,798,754.34 1,209,200.67 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 3,283,594.10 3,259,860.53 2,255,627.48 2,129,203.27 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 540,647.40 578,976.16 466,647.40 538,976.16 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 25,584,952.94 20,824,045.23 27,348,883.69 23,912,159.06 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 549,351,615.60 525,877,692.03 499,484,748.58 482,382,914.24 Notes to the interim financial statements form an integral part of these interim financial statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER INTER PHARMA PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT STATEMENTS OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 20232020
Appears in 1 contract
Samples: Inter Pharma Public Company
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “«Interim Financial Reporting”». Dharmniti Auditing Company Limited Bangkok, Thailand May 1514, 2023 2021 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 6699 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 2021 ASSETS Consolidated financial statements Baht Separate financial statements CURRENT ASSETS Note As at March As at December As at March As at December 31, 2021 31, 2020 31, 2021 31, 2020 Cash and cash equivalents 335,838,540 306,074,340 330,314,790 299,318,282 Trade and other current receivables 4.4, 5 274,100,105 250,986,608 271,242,862 250,372,389 Current contract assets 14,402,174 12,797,613 13,321,719 12,054,033 Short-term loans to related subsidiary 4.4 - - - 5,973,480 Inventories 6 277,759,327 257,851,968 273,138,341 254,155,366 Other current financial assets 7 7,828,384 6,957,944 7,828,384 6,957,944 Other current assets 329,186 399,582 231,177 342,083 TOTAL CURRENT ASSETS 910,257,716 835,068,055 896,077,273 829,173,577 NON-CURRENT ASSETS Investment in subsidiaries 8 - - 2,357,444 2,357,444 Trade and other non-current receivables 5 9,816,950 11,251,986 9,816,950 11,251,986 Long-term loans to subsidiary 4.4 - - 6,234,700 - Investment property 9 154,431,391 154,591,332 154,431,391 154,591,332 Property, plant and equipment 10 129,350,337 129,528,171 129,237,666 129,411,048 Right-of-use assets 11 102,196,112 104,968,304 102,196,112 104,968,304 Goodwill 12 334,672,061 334,672,061 334,672,061 334,672,061 Customer relationship 13 36,916,387 40,332,654 36,916,387 40,332,654 Intangible assets 14 16,998,438 18,015,510 16,998,438 18,015,510 Deferred tax assets 4,826,521 3,843,042 4,799,969 3,826,408 Other non-current assets 28,142,769 25,186,460 28,064,769 25,186,460 TOTAL NON-CURRENT ASSETS 817,350,966 822,389,520 823,368,443 824,613,207 TOTAL ASSETS 1,727,608,682 1,657,457,575 1,719,445,716 1,653,786,784 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2021 LIABILITIES AND SHAREHOLDERS' EQUITY Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Notes CURRENT LIABILITIES Note 31, 2023 2021 31, 2022 2020 31, 2023 2021 31, 2022 Current assets Cash 2020 Trade and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 other current payables 15 209,990,693 167,659,996 204,176,156 164,045,038 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 lease liabilities 16 8,771,800 8,918,127 8,771,800 8,918,127 Corporate income tax payable 16,670,340 11,101,390 16,670,340 11,096,112 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 provisions 2,054,135 1,750,320 2,054,135 1,750,320 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 liabilities 2,128,104 1,644,589 2,105,909 1,644,589 TOTAL CURRENT LIABILITIES 239,615,072 191,074,422 233,778,340 187,454,186 NON-CURRENT LIABILITIES Lease liabilities 4.4, 16 93,837,488 96,052,606 93,837,488 96,052,606 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 - - provisions for employee benefit 27,788,110 27,765,012 27,662,418 27,684,826 Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Longliabilities 25,805,636 24,937,360 25,805,636 24,937,360 TOTAL NON-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT LIABILITIES 147,431,234 148,754,978 147,305,542 148,674,792 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 LIABILITIES 387,046,306 339,829,400 381,083,882 336,128,978 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 20232021 LIABILITIES AND SHAREHOLDERS' EQUITY (CONT.) Baht Consolidated financial statements Separate financial statements As at March As at December As at March As at December Note 31, 2021 31, 2020 31, 2021 31, 2020 SHAREHOLDERS' EQUITY Share capital Authorized share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Issued and paid-up share capital 584,500,000 ordinary shares of Baht 0.50 each 292,250,000 292,250,000 292,250,000 292,250,000 Share premium on ordinary shares 776,416,427 776,416,427 776,416,427 776,416,427 Retained earnings Appropriated Legal reserve 29,225,000 29,225,000 29,225,000 29,225,000 Unappropriated 242,666,963 219,584,380 242,827,851 219,766,379 Other components of shareholders' equity TOTAL EQUITY ATTRIBUTABLE TO OWNERS OF (520,907) (453,897) - - THE PARENT 1,340,037,483 1,317,021,910 1,340,719,278 1,317,657,806 Non-controlling interest 524,893 606,265 - - TOTAL SHAREHOLDERS’ EQUITY 1,340,562,376 1,317,628,175 1,340,719,278 1,317,657,806 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 1,727,608,682 1,657,457,575 1,721,803,160 1,653,786,784 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Baht Consolidated financial statements Separate financial statements Note 0000 0000 0000 2020 Revenues Revenues from sales 4.5 233,626,851 275,525,078 230,740,560 273,815,827 Revenue from rendering of services 31,756,051 28,767,650 29,847,544 28,767,650 Other income 4.5 3,895,592 6,373,384 3,999,208 5,296,413 Total revenues 269,278,494 310,666,112 264,587,312 307,879,890 Expenses Cost of sales 153,281,902 178,848,582 150,676,904 177,770,587 Cost of rendering of services 27,134,741 25,522,103 25,861,980 25,522,103 Distribution cost 26,600,323 29,077,852 26,113,246 28,645,735 Administrative expenses 4.5 33,185,512 33,885,472 32,788,996 33,656,093 Total expenses 240,202,478 267,334,009 235,441,126 265,594,518 Profit from operating activities 29,076,016 43,332,103 29,146,186 42,285,372 Finance cost 4.5 440,255 27,721 440,255 27,721 Profit before income tax expenses 28,635,761 43,304,382 28,705,931 42,257,651 Income tax expenses 5,634,550 8,503,899 5,644,459 8,389,953 Profit for the period 23,001,211 34,800,483 23,061,472 33,867,698 Other comprehensive income Components of other comprehensive income that will be reclassified to profit or loss: Exchange differences on translating financial statement (67,010) (98,381) - - (67,010) (98,381) - - Other comprehensive income (expense) for the period, net of tax (67,010) (98,381) - - Total comprehensive income for the period 22,934,201 34,702,102 23,061,472 33,867,698 Profit (loss) attributable to Owners of the parent 23,082,583 Non-controlling interest (81,372) 34,800,483 - 23,061,472 - 33,867,698 - 23,001,211 34,800,483 23,061,472 33,867,698 Total comprehensive income (expense) attributable to Owners of the parent Non-controlling interest 23,015,573 (81,372) 34,702,102 - 23,061,472 - 33,867,698 - 22,934,201 34,702,102 23,061,472 33,867,698 Basic earnings per share Profit attributable to owners of the parent 18 0.04 0.06 0.04 0.06 Weighted average number of ordinary shares (shares) 584,500,000 584,500,000 584,500,000 584,500,000 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Baht Consolidated financial statements Equity attributable to owners of the parent Non-controlling Total Issued and Premium on Retained earnings Other components Total equity interest shareholders' paid-up ordinary shares of equity attributable to equity share capital Appropriated Unappropriated Exchange differences owners legal reserve on translating of the parent financial Note statements Beginning balance as at January 1, 2020 292,250,000 776,416,427 29,225,000 223,824,610 (53,664) 1,321,662,373 - 1,321,662,373 Total comprehensive income for the period Profit for the period Other comprehensive income (expense) for the period - - - - - - 34,800,483 - - (98,381) 34,800,483 (98,381) - - 34,800,483 (98,381) Ending balance as at March 31, 2020 292,250,000 776,416,427 29,225,000 258,625,093 (152,045) 1,356,364,475 - 1,356,364,475 Beginning balance as at January 1, 2021 Total comprehensive income for the period 292,250,000 776,416,427 29,225,000 219,584,380 (453,897) 1,317,021,910 606,265 1,317,628,175 Profit for the period Other comprehensive income (expense) for the period - - - - - - 23,082,583 - - (67,010) 23,082,583 (67,010) (81,372) - 23,001,211 (67,010) Ending balance as at March 31, 2021 292,250,000 776,416,427 29,225,000 242,666,963 (520,907) 1,340,037,483 524,893 1,340,562,376 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Issued and Premium on Baht Separate financial statements Retained earnings Total Note paid-up share capital ordinary shares Appropriated legal reserve Unappropriated shareholders' equity Beginning balance as at January 1, 2020 Total comprehensive income for the period Profit for the period 292,250,000 - 776,416,427 - 29,225,000 - 224,796,706 33,867,698 1,322,688,133 33,867,698 Other comprehensive income for the period - - - - - Ending balance as at March 31, 2020 292,250,000 776,416,427 29,225,000 258,664,404 1,356,555,831 Beginning balance as at January 1, 2021 Total comprehensive income for the period Profit for the period 292,250,000 - 776,416,427 - 29,225,000 - 219,766,379 23,061,472 1,317,657,806 23,061,472 Other comprehensive income for the period - - - - - Ending balance as at March 31, 2021 292,250,000 776,416,427 29,225,000 242,827,851 1,340,719,278 Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF CASH FLOWS FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Baht Consolidated financial statements Separate financial statements 0000 0000 0000 2020 ash flows from operating activities Profit for the period 23,001,211 34,800,483 23,061,472 33,867,698 Adjustment to reconcile profit for the period to net cash provided by (used in) operating activities : Bad debt and expected credit losses (reversal) 167,576 47,377 165,055 41,091 Depreciation and amortization 6,765,899 4,418,545 6,759,481 4,415,906 Amortization of customer relationship 3,416,267 3,715,068 3,416,267 3,715,068 Loss on devaluation of inventories 336,078 1,000,856 336,078 1,000,856 (Gain) loss on disposals of equipment 22,949 36,683 22,949 36,683 Unrealized (gain) loss on exchange rate (2,190,786) (210,771) (2,092,898) (346,038) Unrealized (gain) loss on revaluation of other current financial assets (870,440) 1,752,498 (870,440) 1,752,498 Loss on impairment of equipments (reversal) (50,654) - (50,654) - Interest income (19,251) (188,852) (118,124) (210,764) Employee's benefit expenses 687,099 642,745 641,592 642,745 Finance cost 440,255 27,721 440,255 27,721 Income tax expense 5,634,550 8,503,899 5,644,459 8,389,953 Profit from operating before changes in operating assets and liabilities 37,340,753 54,546,252 37,355,492 53,333,417 (Increase) decrease in operating assets Trade and other current receivables (21,842,164) 24,519,165 (19,870,139) 26,541,377 Current contract assets (1,607,229) (1,362,040) (1,270,354) (1,362,040) Inventories (21,177,708) (7,594,700) (20,253,324) 11,702,795 Other current assets 70,396 178,569 110,906 208,223 Other non-current assets (2,956,309) (874,794) (2,878,309) (874,794) C Notes to the interim financial statements form an integral part of these interim financial statements STATEMENT OF CASH FLOWS (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Consolidated financial statements Baht Separate financial statements 0000 0000 0000 2020 Increase (decrease) in operating liabilities Trade and other current payables 44,303,389 (9,777,228) 42,115,071 (21,061,850) Other current provisions 303,815 185,518 303,815 185,518 Other current liabilities 483,515 331,668 461,320 331,668 Non-current provisions for enployee benefit (664,000) - (664,000) - Other non-current liabilities 868,276 (103,646) 868,276 (103,646) Cash generated (paid) from operating 35,122,734 60,048,764 36,278,754 68,900,668 Income tax paid (1,049,071) (1,065,906) (1,043,792) (1,065,906) Net cash provided by (used in) operating activities 34,073,663 58,982,858 35,234,962 67,834,762 Cash flows from investing activities Cash payments for short-term loans - - - (6,352,000) Cash payments for purchases of equipment (1,501,884) (1,664,454) (1,501,884) (1,605,151) Xxxx receipts from disposal of equipment 44,583 60,319 44,583 60,319 Cash payments for purchases of intangible assets (373,500) (17,436) (373,500) (17,436) Interest received - 2,382 394,047 2,382 Net cash provided by (used in) investing activities (1,830,801) (1,619,189) (1,436,754) (7,911,886) Cash flows from financing activities Cash payments for lease liabilities (2,801,700) (256,230) (2,801,700) (256,230) Net cash provided by (used in) financing activities (2,801,700) (256,230) (2,801,700) (256,230) "UNAUDITED" "REVIEWED" Notes to the interim financial statements form an integral part of these interim financial statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF CASH FLOWS (CONT.) FOR THE THREE-MONTH PERIOD ENDED MARCH 31, 2021 Consolidated financial statements Baht Separate financial statements 0000 0000 0000 2020 Net increase (decrease) in cash and cash equivalents 29,441,162 57,107,439 30,996,508 59,666,646 Cash and cash equivalents at beginning of period 306,074,340 127,099,721 299,318,282 120,123,681 Effect of translation adjustment on foreign currency financial statements 323,038 (22,609) - - Cash and cash equivalents at end of period 335,838,540 184,184,551 330,314,790 179,790,327 Supplementaly disclosures of cash flows information : Non-Cash transaction Liabilities incurred from acquisition of equipment and intangible assets Liabilities incurred from acquisition of equipment and intangible assets - beginning of period 630,517 475,280 630,517 475,280 Inventories transferred to equipment (934,270) (1,420,267) (934,270) (1,420,267) Add Purchases of equipment and intangible assets 2,983,494 2,756,179 2,983,494 2,696,876 Less Cash payments (1,875,384) (1,681,890) (1,875,384) (1,622,587) Liabilities incurred from acquisition of fixed assets and intangible assets - ending of period 804,357 129,302 804,357 129,302 Notes to the interim financial statements form an integral part of these interim financial statements XXXX ENGINEERING SOLUTIONS PUBLIC COMPANY LIMITED AND ITS SURSIDIARIES NOTES TO THE INTERIM FINANCIAL STATEMENTS MARCH 31, 2021
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Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15November 7, 2023 2019 (Miss Xxxxxxxxxx XxxxxxxxxXxxxxxx Xxxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 6838 ASSETS In Thousand Baht Consolidated Separate financial statements Separate financial statements As at March September 30, As at December 31, As at March September 30, As at December Notes 31, 2023 31, 2022 31, 2023 31, 2022 Current assets Notes 2019 2018 2019 2018 CURRENT ASSETS Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 329,397 892,369 163,694 719,866 Trade and other receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 1,083,339 418,473 1,127,378 552,139 Inventories 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 1,600,265 1,114,413 1,525,404 1,032,508 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non3,013,001 2,425,255 2,816,476 2,304,513 NON-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 CURRENT ASSETS Loan to related party 4 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 443,168 289,215 Loan to employee 8 82,085 69,452 82,085 69,452 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 9 - - - - Investments in subsidiaries 12 10 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 266,307 275,464 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 11 1,315,216 1,357,272 785,575 817,232 Goodwill 729,236,989 729,236,989 10.1 20,837 21,553 - - Prepaid rental expense (Land leasehold) 12 140,117 145,431 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 10,012 6,387 5,597 3,951 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 13 4,687 7,889 4,687 7,889 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 559 578 8 8 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 1,573,513 1,608,562 1,587,427 1,463,211 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 4,586,514 4,033,817 4,403,903 3,767,724 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH SEPTEMBER 30, 2019 LIABILITIES In Thousand Baht Consolidated Separate financial statements financial statements CURRENT LIABILITIES As at As at As at As at September 30, December 31, 2023September 30, December 31, Notes 2019 2018 2019 2018 Short-term loan from financial institution 14 23,953 160,846 - - Trade and other payables 4, 15 1,386,866 713,491 1,270,634 621,261 Current portion of financial lease agreements 1,042 1,038 562 - Income tax payable 2,591 150 2,534 97 Total current liabilities 1,414,452 875,525 1,273,730 621,358 NON-CURRENT LIABILITIES Financial lease agreements 2,357 177 2,113 - Deferred tax liabilities 13 44,049 46,308 - - Employee benefit obligations 16 23,387 18,860 23,387 18,860 Provision for warranty 17 74,318 122,679 73,414 121,745 Provision for other liabilities - 830 - 830 Total non-current liabilities 144,111 188,854 98,914 141,435 TOTAL LIABILITIES 1,558,563 1,064,379 1,372,644 762,793 Notes to interim financial statements form an integral part of these statements. STATEMENT OF FINANCIAL POSITION (CONT.) AS AT SEPTEMBER 30, 2019 SHAREHOLDERS' EQUITY In Thousand Baht Consolidated Separate financial statements financial statements As at September 30, As at December 31, As at September 30, As at December 31, Notes 2019 2018 2019 2018 SHAREHOLDERS' EQUITY SHARE CAPITAL Authorised share capital 500 million ordinary shares of Baht 1 each 500,000 500,000 500,000 500,000 Issued and paid-up share capital 500 million ordinary shares of Baht 1 each, fully paid 500,000 500,000 500,000 500,000 PREMIUM ON ORDINARY SHARES 140,000 140,000 140,000 140,000 PREMIUM (DISCOUNT) ON TREASURY SHARES (153,610) (153,610) (153,610) (153,610) PROPORTION IN SUBSIDIARY (15,250) (15,250) - - RETAINED EARNINGS Appropriated Legal reserve 50,000 50,000 50,000 50,000 Treasury share reserve 295,812 295,812 295,812 295,812 Unappropriated 3,292,233 3,141,151 3,363,200 3,218,000 OTHER COMPONENTS OF SHAREHOLDERS' EQUITY (848,963) (748,510) (868,331) (749,459) Less Treasury shares (295,812) (295,812) (295,812) (295,812) NON-CONTROLLING INTERESTS 63,541 55,657 - - TOTAL SHAREHOLDERS' EQUITY 3,027,951 2,969,438 3,031,259 3,004,931 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 4,586,514 4,033,817 4,403,903 3,767,724 DIFFERENCE FROM CHANGE IN SHAREHOLDING Notes to interim financial statements form an integral part of these statements. STATEMENT OF COMPREHENSIVE INCOME FOR THE THREE-MONTH PERIOD ENDED SEPTEMBER 30, 2019 In Thousand Baht Consolidated Separate financial statements financial statements Notes 2019 2018 2019 2018 REVENUES Revenue from sales and rendering of services 951,425 1,018,399 924,929 947,549 Other incomes 16,510 4,203 17,761 3,204 Total revenues 967,935 1,022,602 942,690 950,753 EXPENSES Cost of sales of goods and rendering of services 4 584,999 798,799 582,691 759,122 Selling expenses 102,557 98,548 102,557 98,001 Administrative expenses 54,858 62,611 40,571 41,046 Loss on exchange rate 10,867 12,490 8,285 16,723 Management benefit expenses 8,460 8,832 6,049 6,242 Finance costs 740 2,300 354 494 Total expenses 762,481 983,580 740,507 921,628 Profit before income tax revenue (expense) 205,454 39,022 202,183 29,125 Income tax revenue (expense) (4,384) 12,789 (5,094) 11,946 PROFIT (LOSS) FOR THE PERIOD 201,070 51,811 197,089 41,071 Notes to interim financial statements form an integral part of these statements. STATEMENT OF COMPREHENSIVE INCOME (CONT.) FOR THE THREE-MONTH PERIOD ENDED SEPTEMBER 30, 2019 In Thousand Baht Consolidated Separate financial statements financial statements Notes 2019 2018 2019 2018 OTHER COMPREHENSIVE INCOME (LOSS) Transactions that maybe reclassified after entering into profit or loss statement Exchange differences from convesion of financial statements (32,304) (123,929) (35,917) (132,735) Transactions that will not be reclassified after entering into profit or loss statement - - - - OTHER COMPREHENSIVE INCOME FOR THE PERIOD (32,304) (123,929) (35,917) (132,735) TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 168,766 (72,118) 161,172 (91,664) PROFIT (LOSS) ATTRIBUTABLE TO : Owners of the Company 200,816 47,532 197,089 41,071 Non-controlling interests 254 4,279 - - 201,070 51,811 197,089 41,071 TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO : Owners of the Company 168,512 (76,397) 161,172 (91,664) Non-controlling interests 254 4,279 - - 168,766 (72,118) 161,172 (91,664) BASIC EARNINGS (LOSS) PER SHARE 19 0.42 0.11 0.41 0.09 Notes to interim financial statements form an integral part of these statements. STATEMENT OF COMPREHENSIVE INCOME FOR THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 2019 In Thousand Baht Consolidated Separate financial statements financial statements Notes 2019 2018 2019 2018 REVENUES Revenue from sales and rendering of services 2,310,634 2,649,945 2,191,951 2,499,643 Other incomes 36,747 29,740 39,238 26,797 Gain on exchange rate 8,332 - 9,352 - Total revenues 2,355,713 2,679,685 2,240,541 2,526,440 EXPENSES Cost of sales of goods and rendering of services 4 1,561,827 1,773,003 1,517,354 1,697,578 Selling expenses 196,538 307,911 196,538 307,364 Administrative expenses 166,675 246,619 116,994 166,366 Loss on exchange rate - 16,382 - 18,920 Management benefit expenses 26,216 24,671 18,832 18,431 Finance costs 4,995 7,733 2,921 2,751 Total expenses 1,956,251 2,376,319 1,852,639 2,211,410 Profit before income tax revenue (expense) 399,462 303,366 387,902 315,030 Income tax revenue (expense) 18 (3,243) (11,232) (5,449) (13,955) PROFIT (LOSS) FOR THE PERIOD 396,219 292,134 382,453 301,075 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Separate financial statements financial statements Notes 2019 2018 2019 2018 OTHER COMPREHENSIVE INCOME (LOSS) Transactions that maybe reclassified after entering into profit or loss statement Exchange differences on translating financial statements Transactions that will not be reclassified after entering into profit (100,453) (36,853) (118,872) (38,921) or loss statement Actuarial gains for employee benefit plan 16 1,542 - 1,542 - Income tax relating to other comprehensive income (308) - (308) - OTHER COMPREHENSIVE INCOME FOR THE PERIOD (99,219) (36,853) (117,638) (38,921) TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 297,000 255,281 264,815 262,154 PROFIT (LOSS) ATTRIBUTABLE TO : Owners of the Company 388,335 290,149 382,453 301,075 Non-controlling interests 7,884 1,985 - - 396,219 292,134 382,453 301,075 TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO : Owners of the Company 289,116 253,296 264,815 262,154 Non-controlling interests 7,884 1,985 - - 297,000 255,281 264,815 262,154 BASIC EARNINGS (LOSS) PER SHARE 19 0.81 0.64 0.80 0.67 Notes to interim financial statements form an integral part of these statements. M.C.S. STEEL PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENTOF CHANGES IN SHAREHOLDERS' EQUITY FOR THE NINE-MONTH PERIOD SEPTEMBER 30, 2019 In Thousand Baht Consolidated financial statements "UNAUDITED" "REVIEWED" Issued and Premium Premium Difference from Paid-up on Ordinary (discount) change in Retained Earnings Appropriated Other Components of Shareholders' Equity Total Equity Non- Total Unappropriated Exchange Differences Total Attributable to Treasury controlling Shareholders' For the nine-month period ended September 30, 2019 Note Share Capital Shares on treasury shareholding Legal Reserve Treasury shares on Translating Other Owners shares Interests Equity Shares proportion reserve Financial Statements Components of of the Company in subsidiary Shareholders' Equity Balance as at January 1, 2019 500,000 140,000 (153,610) (15,250) 50,000 295,812 3,141,151 (748,510) (748,510) 3,209,593 (295,812) 55,657 2,969,438 Dividend paid 20 - - - - - - (238,487) - - (238,487) - - (238,487) Profit (loss) for the period - - - - - - 388,335 - - 388,335 - 7,884 396,219 Other comprehensive income (loss) - - - - - - 1,234 (100,453) (100,453) (99,219) - - (99,219) Total comprehensive income (loss) for the period - - - - - - 389,569 (100,453) (100,453) 289,116 - 7,884 297,000 Balance as at September 30, 2019 500,000 140,000 (153,610) (15,250) 50,000 295,812 3,292,233 (848,963) (848,963) 3,260,222 (295,812) 63,541 3,027,951 For the nine-month period ended September 30, 2018 Beginning balance, as at January1, 2018 500,000 140,000 - - 50,000 643,070 2,556,945 (693,110) (693,110) 3,196,905 (643,070) 41,626 2,595,461 Diposals of treasury shares - - (59,862) - - (135,044) 135,044 - - (59,862) 135,044 - 75,182 Dividened paid - - - - - - (179,984) - - (179,984) - - (179,984) Profit (loss) for the period - - - - - - 290,149 - - 290,149 - 1,985 292,134 Other comprehensive income (loss) - - - - - - - (36,853) (36,853) (36,853) - - (36,853) Change in shareholding proportion in subsidiary - - - (15,250) - - - - - (15,250) - 10,460 (4,790) Total comprehensive income (loss) for the period - - - (15,250) - - 290,149 (36,853) (36,853) 238,046 - 12,445 250,491 Balance as at September 30, 2018 500,000 140,000 (59,862) (15,250) 50,000 508,026 2,802,154 (729,963) (729,963) 3,195,105 (508,026) 54,071 2,741,150 Comprehensive income (loss) for the period Comprehensive income (loss) for the period Notes to interim financial statements form an integral part of these statements. M.C.S. STEEL PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENTOF CHANGES IN SHAREHOLDERS' EQUITY FOR THE NINE-MONTH PERIOD SEPTEMBER 30, 2019 "UNAUDITED" "REVIEWED" In Thousand Baht Separate financial statements Issued and Premium Premium (discount) Retained Earnings Other Components of Shareholders' Equity Total Paid-up on Ordinary on treasury Appropriated Unappropriated Exchange Differences Total Shareholders' Share Capital Shares Shares Legal Reserve Treasury share on Translating Other Treasury share Equity reserve Financial Statements Components of Note Shareholders' Equity For the nine-month period ended September 30, 2019 500,000 140,000 (153,610) 50,000 295,812 3,218,000 (749,459) (749,459) (295,812) 3,004,931 20 - - - - - (238,487) - - - (238,487) - - - - - 382,453 - - - 382,453 - - - - - 1,234 (118,872) (118,872) - (117,638) - - - - - 383,687 (118,872) (118,872) - 264,815 Balance as at January 1, 2019 Dividend paid Comprehensive income (loss) for the period Profit (loss) for the period Other comprehensive income (loss) Total comprehensive income (loss) for the period Balance as at September 30, 2019 500,000 140,000 (153,610) 50,000 295,812 3,363,200 (868,331) (868,331) (295,812) 3,031,259 Balance as at January 1, 2018 500,000 140,000 - 50,000 643,070 2,599,605 (727,614) (727,614) (643,070) 2,561,991 Diposals of treasury shares - - (59,862) - (135,044) 135,044 - - 135,044 75,182 Dividend paid - - - - - (179,984) - - - (179,984) Profit (loss) for the period - - - - - 301,075 - - - 301,075 Other comprehensive income (loss) - - - - - - (38,921) (38,921) - (38,921) Total comprehensive income (loss) for the period - - - - - 301,075 (38,921) (38,921) - 262,154 Balance as at September 30, 2018 500,000 140,000 (59,862) 50,000 508,026 2,855,740 (766,535) (766,535) (508,026) 2,719,343 For the nine-month period ended September 30, 2018 Comprehensive income (loss) for the period Notes to interim financial statements form an integral part of these statements.
Appears in 1 contract
Samples: 203.156.146.108
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard Standards No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 11, 2023 2021 (Miss Xxxxxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 ASSETS Baht 9012 A SSETS Consolidated financial statements Baht Separate financial statements Current assets Note As at March June As at December As at March June As at December Notes 30, 2021 31, 2023 2020 30, 2021 31, 2022 31, 2023 31, 2022 Current assets 2020 Cash and cash equivalents 66,384,580 363,746,949 43,378,314 308,833,458 Trade and other current receivables 3, 4 308,535,206 435,623,092 224,673,452 308,384,762 Accrued income 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 560,590,346 269,947,557 487,542,912 227,797,992 Inventories 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 147,658,053 151,274,291 117,280,184 121,751,270 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 4,063,044 8,779,894 3,755,947 8,548,189 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 1,087,231,229 1,229,371,783 876,630,809 975,315,671 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 Investment in subsidiaries 7 - - Other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 1,392,744,103 1,392,744,103 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 related company 8 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 9 42,964,277 42,886,066 14,058,624 12,812,173 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 10 4,326,550,780 4,264,656,588 2,945,861,172 2,900,839,968 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 11 543,799,589 481,279,838 459,265,799 383,825,838 Intangible assets 12 96,073,855 108,808,212 93,352,395 105,842,684 Goodwill 729,236,989 729,236,989 326,167,591 326,167,591 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 Deferred Deffered tax assets 16 9,437,704 9,433,219 13 9,649,951 8,280,447 - - Advance payment for assets 5,723,162 5,977,645 Fixed deposit pledged as collateral 14 2,041,900 2,040,068 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 15 5,999,155 6,204,439 3,142,355 3,075,355 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 5,353,247,098 5,240,323,249 4,908,424,448 4,799,140,121 Total assets 6,440,478,327 6,469,695,032 5,785,055,257 5,774,455,792 Notes to the interim financial statements statement form an integral intergral part of these interim financial statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023
Appears in 1 contract
Samples: skr.listedcompany.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 14, 2023 2019 (Miss Xxxxxxxxxx Xxxx Xxxxxxx Xxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 7517 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31JUNE 30, 2023 2019 ASSETS Baht Consolidated financial statements Separate financial statements As at March June As at December As at March June As at December Notes 30, 2019 31, 2023 2018 30, 2019 31, 2022 31, 2023 31, 2022 2018 Current assets Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 314,891,747 307,120,538 62,080,433 41,300,531 Current investments 772,840 766,088 - - Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 744,938,248 677,690,317 112,708,448 129,772,592 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - 303,500,000 336,300,000 115,000,000 108,000,000 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 Other current financial assets 164,022,003 165,281,199 45,163,091 44,240,911 Accrued dividend 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 10, 11 68,860,025 - 68,860,025 - Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 60,500,620 39,191,012 27,037,668 19,889,331 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 1,657,485,483 1,526,349,154 430,849,665 343,203,365 Non-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 26,368,788 44,487,957 - - Other nonAvailable-current financial assets for-sale investments 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 6,377,121,082 3,656,549,151 3,457,228,400 1,349,069,720 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 2,323,183,412 2,260,253,320 1,777,365,788 1,777,365,788 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 1,984,004,789 1,984,004,789 Other long-term investments 13 879,836,651 879,848,051 473,121,891 473,121,891 Long-term loans to related parties 4 - 24,000,000 29,625,000 29,625,000 - - Long-term loans to other persons 59,846,857 38,281,857 4,480,000 3,985,000 - - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 14 246,257,389 248,232,481 165,574,855 166,464,083 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 6,673,280,671 6,125,498,640 1,383,536,059 1,335,105,197 Goodwill 729,236,989 729,236,989 723,215,731 723,215,731 - - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 9,159,563 11,746,660 3,387,923 4,490,814 Deferred tax assets 16 9,437,704 9,433,219 27,652,973 25,222,960 - - Advance payment for assets 5,723,162 5,977,645 9,898,750 5,681,610 - - Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 6,725,360 6,685,475 4,990,878 4,698,928 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 17,336,805,370 14,021,032,036 9,249,210,583 7,094,321,210 Total assets 18,994,290,853 15,547,381,190 9,680,060,248 7,437,524,575 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31, 2023
Appears in 1 contract
Samples: www.vibhavadi.com
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15November 12, 2023 2021 (Miss Xxxxxxxxxx XxxxxxxxxMr. Xxxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES 6699 STATEMENT OF FINANCIAL POSITION AS AT MARCH 31SEPTEMBER 30, 2023 2021 ASSETS Baht Consolidated financial statements Baht Separate financial statements CURRENT ASSETS Note As at March September As at December As at March September As at December Notes 30, 2021 31, 2023 2020 30, 2021 31, 2022 31, 2023 31, 2022 Current assets 2020 Cash and cash equivalents 212,585,216 306,074,340 207,918,802 299,318,282 Trade and other current receivables 4.4, 5 441,942,005 434,777,362 105,415,949 128,008,454 Trade receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - 245,214,246 250,986,608 244,355,918 250,372,389 Current contract assets 12,756,955 12,797,613 11,263,747 12,054,033 Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 subsidiary 4.4 - - - 5,973,480 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 6 309,809,604 257,851,968 306,050,540 254,155,366 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 7 34,843,671 6,957,944 34,843,671 6,957,944 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non1,093,958 399,582 949,626 342,083 TOTAL CURRENT ASSETS 816,303,650 835,068,055 805,382,304 829,173,577 NON-current assets Fixed deposits pledged as collateral 9 56,885,045 56,845,775 CURRENT ASSETS Investment in subsidiaries 8 - - Other 2,357,444 2,357,444 Trade and other non-current financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments in subsidiaries 12 - - 1,662,247,659 1,662,247,659 receivables 5 9,676,125 11,251,986 9,676,125 11,251,986 Long-term loans to related parties 4 - 24,000,000 subsidiary 4.4 - - Long-term loans to other persons 59,846,857 38,281,857 - 6,750,760 - Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 9 154,106,177 154,591,332 154,106,177 154,591,332 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 10 138,667,063 129,528,171 138,545,638 129,411,048 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 11 97,053,561 104,968,304 97,053,561 104,968,304 Goodwill 729,236,989 729,236,989 - - 12 334,672,061 334,672,061 334,672,061 334,672,061 Customer relationship 13 29,969,978 40,332,654 29,969,978 40,332,654 Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 14 16,854,617 18,015,510 16,854,617 18,015,510 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 7,397,088 3,843,042 7,352,940 3,826,408 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 Total non4.4 28,459,044 25,186,460 28,459,044 25,186,460 TOTAL NON-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 CURRENT ASSETS 816,855,714 822,389,520 825,798,345 824,613,207 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 1,633,159,364 1,657,457,575 1,631,180,649 1,653,786,784 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES interim financial statements STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH 31SEPTEMBER 30, 20232021
Appears in 1 contract
Samples: www.harn.co.th
Conclusion. Based on my review, nothing has come to my attention that causes me to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard No. 34 “Interim Financial Reporting”. Dharmniti Auditing Company Limited Bangkok, Thailand May 15August 10, 2023 2020 (Miss Xxxxxxxxxx XxxxxxxxxXxxxxxx Xxxxxxxxxxx) Certified Public Accountant Registration No. 10142 "UNAUDITED" "REVIEWED" - 2 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION AS AT MARCH 31, 2023 7318 ASSETS In Thousand Baht Consolidated financial statements Financial Statements Separate financial statements Financial Statements CURRENT ASSETS Note As at March June As at December As at March June As at December Notes 30, 2020 31, 2023 2019 30, 2020 31, 2022 31, 2023 31, 2022 Current assets 2019 Cash and cash equivalents 5 441,942,005 434,777,362 105,415,949 128,008,454 57,147 27,210 49,089 19,195 Trade and other current receivables 4, 6 369,002,819 380,930,481 141,037,527 168,816,802 Accrued revenues from hospital operations 6 455,824,284 607,523,898 4,947,276 27,543,958 Accrued dividend income 4 48,434,270 - 244,223,400 - Short-term loans to related parties 4, 7 214,300,000 203,300,000 190,300,000 193,300,000 Current portion of long-term loans to other persons 1,740,000 1,750,000 - - 8,647 7,108 6,039 6,216 Inventories 8 200,155,730 200,359,025 55,889,849 54,047,661 158,111 172,056 158,049 171,983 Property development costs 9 1,752,506 1,890,016 1,752,506 1,890,016 Land held for development 10 1,594,281 1,673,191 1,520,873 1,599,783 Other current financial assets 4, 10 1,203,574,396 1,172,440,000 1,185,630,000 1,172,440,000 956 954 714 712 Other current assets 4 70,871,943 63,557,710 9,724,382 12,672,039 2,054 3,310 2,116 3,330 Total current assets 3,005,845,447 3,064,638,476 1,937,168,383 1,756,828,914 Non3,573,702 3,773,845 3,489,386 3,691,235 NON-current assets Fixed CURRENT ASSETS Restricted deposits pledged as collateral 9 56,885,045 56,845,775 - - Other non-current with financial assets 4, 10 13,513,519,702 15,015,681,726 8,523,058,691 9,957,772,291 Investments in associates institutions 11 3,127,781,840 3,108,220,752 1,681,240,043 1,681,240,043 Investments 15,823 13,821 15,823 13,821 Investment in subsidiaries 12 - - 1,662,247,659 1,662,247,659 Long-term loans to related parties 4 - 24,000,000 - - Long-term loans to other persons 59,846,857 38,281,857 - - 86,864 79,364 Investment property 13 427,298,295 431,573,262 354,834,727 358,569,763 206,549 192,201 206,549 192,201 Property, plant and equipment 14 8,302,194,988 8,386,044,993 1,077,496,357 1,086,159,299 93,666 94,147 84,047 85,650 Right-of-use assets 15 23,427,752 24,982,402 11,577,283 12,503,081 Goodwill 729,236,989 729,236,989 12,367 - 12,367 - Intangible assets 21,436,377 15,684,390 3,625,265 4,012,015 16 4,260 4,653 4,148 4,528 Deferred tax assets 16 9,437,704 9,433,219 - - Advance payment for assets 5,723,162 5,977,645 - - 17 16,983 14,645 15,261 12,923 Other non-current assets 12,779,077 11,921,036 2,321,443 2,003,359 8,958 9,387 8,888 9,267 Total non-current assets 26,289,567,788 27,857,884,046 13,316,401,468 14,764,507,510 358,606 328,854 433,947 397,754 TOTAL ASSETS 29,295,413,235 30,922,522,522 15,253,569,851 16,521,336,424 3,932,308 4,102,699 3,923,333 4,088,989 Notes to the interim financial statements form an integral part of these statements. "UNAUDITED" "REVIEWED" - 3 - VIBHAVADI MEDICAL CENTER PUBLIC COMPANY LIMITED AND ITS SUBSIDIARIES STATEMENT OF FINANCIAL POSITION (CONT.) AS AT MARCH In Thousand Baht Consolidated Financial Statements Separate Financial Statements As at June As at December As at June As at December Note 30, 2020 31, 20232019 30, 2020 31, 2019 CURRENT LIABILITIES Bank overdrafts and short-term loans from the financial institutions 18 212,772 306,870 212,772 306,870 Trade and other current payables Current portion of long-term loan from 19 278,075 252,111 277,059 248,152 the financial institutions 20 114,476 273,073 114,476 273,073 Current portion of lease liabilities 21 4,323 - 4,323 - Accrued income tax 7,347 - 7,303 - Short-term loan from related parties 6 219,000 219,000 219,000 219,000 Short-term loan from the director 6 2,500 2,500 - - Total current liabilities 838,493 1,053,554 834,933 1,047,095 NON-CURRENT LIABILITIES Long-term loans from the financial institutions 20 315,306 349,044 315,306 349,044 Lease liabilities 21 8,681 - 8,681 - Provision for employee benefit obligations 22 61,434 64,930 59,632 63,222 Provision for compensation for housing estate juristic persons 23 18,277 16,526 18,277 16,526 Provision from purchasing the real estate project 24 42,507 42,741 39,198 39,198 Other non-current liabilities 6,490 3,950 6,490 3,950 Total non-current liabilities 452,695 477,191 447,584 471,940 TOTAL LIABILITIES 1,291,188 1,530,745 1,282,517 1,519,035 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Separate Financial Statements Note As at June As at December As at June As at December 30, 2020 31, 2019 30, 2020 31, 2019 SHAREHOLDER’S EQUITY Share capital Authorized share capital 1,245,284,305 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Issued and paid-up share capital 1,245,283,691 ordinary shares of Baht 1.00 each 1,245,284 1,245,284 1,245,284 1,245,284 Premium on share capital 577,530 577,530 577,530 577,530 Retained earnings Appropriated - legal reserve 75,360 75,360 75,360 75,360 Unappropriated 737,765 669,306 742,642 671,780 Other components of equity - - - - Total equity attributable to company's shareholders 2,635,939 2,567,480 2,640,816 2,569,954 Non-controlling interests 5,181 4,474 - - TOTAL SHAREHOLDER’S EQUITY 2,641,120 2,571,954 2,640,816 2,569,954 TOTAL LIABILITIES AND SHAREHOLDER’S EQUITY 3,932,308 4,102,699 3,923,333 4,088,989 Notes to interim financial statements form an integral part of these statements. Sales 520,136 213,141 520,136 213,141 Rental income and service 2,884 5,296 1,528 4,099 Other income 6 2,303 1,497 2,047 1,515 Total Revenues 525,323 219,934 523,711 218,755 EXPENSES Cost of sales 6 333,355 154,493 333,355 154,493 Cost for rent and service 6,413 5,151 3,975 4,270 Distribution costs 50,701 20,904 50,701 20,904 Administrative expenses 6 54,413 42,894 53,404 43,077 Total Expenses 444,882 223,442 441,435 222,744 Income (loss) before finance cost and tax expenses 80,441 (3,508) 82,276 (3,989) Finance costs 6 8,037 9,782 7,994 9,730 Income (loss) before tax expenses 72,404 (13,290) 74,282 (13,719) Tax expenses (income) 25 13,100 (3,707) 13,056 (3,783) Profit (loss) for the period 59,304 (9,583) 61,226 (9,936) Other comprehensive income - - - - Total comprehensive income for the period 59,304 (9,583) 61,226 (9,936) Profit (loss) attributable to Shareholders' equity of the parent company 60,110 (9,583) 61,226 (9,936) Non-controlling interests (806) - - - 59,304 (9,583) 61,226 (9,936) Total comprehensive income attributable to Shareholders' equity of the parent company 60,110 (9,583) 61,226 (9,936) Non-controlling interests (806) - - - 59,304 (9,583) 61,226 (9,936) BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 26 Profit (loss) for the period (Baht per share) 0.048 (0.008) 0.049 (0.008) Notes to interim financial statements form an integral part of these statements. Sales 849,116 614,700 849,116 614,700 Rental income and service 5,295 10,755 3,684 8,268 Other income 6 4,202 2,947 3,933 2,977 Total Revenues 858,613 628,402 856,733 625,945 EXPENSES Cost of sales 6 554,025 410,217 554,025 410,217 Cost for rent and service 12,362 10,221 8,159 8,396 Distribution costs 92,873 70,158 92,873 70,158 Administrative expenses 6 100,626 89,985 98,887 90,113 Total Expenses 759,886 580,581 753,944 578,884 Income (loss) before finance cost and tax expenses 98,727 47,821 102,789 47,061 Finance costs 6 17,571 21,060 17,483 20,948 Income (loss) before tax expenses 81,156 26,761 85,306 26,113 Tax expenses (income) 25 14,490 3,521 14,444 3,445 Profit (loss) for the period 66,666 23,240 70,862 22,668 Other comprehensive income - - - - Total comprehensive income 66,666 23,240 70,862 22,668 Profit (loss) attributable to Shareholders' equity of the parent company 68,459 23,240 70,862 22,668 Non-controlling interests (1,793) - - - 66,666 23,240 70,862 22,668 Total comprehensive income attributable to Shareholders' equity of the parent company 68,459 23,240 70,862 22,668 Non-controlling interests (1,793) - - - 66,666 23,240 70,862 22,668 BASIC EARNINGS PER SHARE OF THE PARENT COMPANY 26 Profit (loss) for the period (Baht per share) 0.055 0.019 0.057 0.018 Notes to interim financial statements form an integral part of these statements. In Thousand Baht Consolidated Financial Statements Shareholders' equity of the parent company Non-controlling Total Share capital Premium on Retained earnings Other Total interests Note issued and paid-up share capital Appropriated Unappropriated legal reserve component of equity s Beginning balance as at January 1, 2020 1,245,284 577,530 75,360 669,306 - 2,567,480 4,474 2,571,954 Shares fee payment in subsidiary Comprehensive income Profit for the period - - - - - - - 68,459 - - - 68,459 2,500 (1,793) 2,500 66,666 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 68,459 - 68,459 (1,793) 66,666 Ending balance as at June 30, 2020 1,245,284 577,530 75,360 737,765 - 2,635,939 5,181 2,641,120 Beginning balance as at January 1, 2019 1,245,284 577,530 74,150 688,675 - 2,585,639 - 2,585,639 Dividend paid Comprehensive income Profit for the period - - - - - - (37,358) 23,240 - (37,358) - 23,240 - - (37,358) 23,240 Other comprehensive income for the period - - - - - - - - Total comprehensive income for the period - - - 23,240 - 23,240 - 23,240 Ending balance as at June 30, 2019 1,245,284 577,530 74,150 674,557 - 2,571,521 - 2,571,521 Notes to interim financial statements form an integral part of these statements. Share capital Premium on In ThousandBaht Separate Financial Statements Retained earnings Other Total issued and share capital Appropriated Unappropriated components 577,530 75,360 671,780 - 2,569,954 - - 70,862 - 70,862 Note paid-up legal reserve of equity Beginning balance as at January 1, 2020 1,245,284 Comprehensive income Profit for the period - Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 70,862 70,862 Ending balance as at June 30, 2020 1,245,284 577,530 75,360 742,642 2,640,816 - - - (37,358) - (37,358) - - - 22,668 - 22,668 Beginning balance as at January 1, 2019 1,245,284 577,530 74,150 691,358 - 2,588,322 Dividend paid Comprehensive income Profit for the period Other comprehensive income for the period - - - - - - Total comprehensive income for the period - - - 22,668 22,668 Ending balance as at June 30, 2019 1,245,284 577,530 74,150 676,668 2,573,632 Notes to interim financial statements form an integral part of these statements. Consolidated Financial Statements Separate Financial Statements 2020 2019 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Profit (loss) for the period 66,666 23,240 70,862 22,668 Add (less) Adjustments to reconcile profit (loss) for the period to net cash provided by (used in) operating activities : Depreciation and amortization 11,413 10,631 10,709 10,627 Unrealized gain from trading securities (1) (2) (1) (2) Doubtful account - 980 - 980 (Gain) loss from sale and amortization of investment property - 2,963 - 2,963 Provision for compensation for housing estate juristic persons 1,751 866 1,751 866 Employee benefit expenses 1,698 2,292 1,620 2,184 Interest income (75) (79) (74) (77) Interest expenses 17,571 21,060 17,483 20,948 Tax expenses (income) 14,490 3,521 14,444 3,445 Income from operating activities before changes in operating assets and liabilities 113,513 65,472 116,794 64,602 Decrease (increase) in operating assets Trade and other current receivables (1,539) (91) 177 - Inventories 13,945 74,693 13,934 74,693 Property development costs 230,356 74,755 230,356 74,755 Land held for development - 508 - 508 Other current assets 1,256 2,526 1,214 2,668 Other non-current assets (981) 589 (981) 789 Notes to interim financial statements form an integral part of these statements. 2020 2019 2020 2019 Increase (decrease) in operating liabilities Trade and other current payables 23,969 (2,861) 26,846 (3,426) Other non-current liabilities 2,540 943 2,540 943 Cash receivable (paid) from the operations 383,059 216,534 390,880 215,532 Xxxx received from interest income 75 79 74 76 Witholding taxes refunded from Revenue Department 95 95 - - Cash paid for provision from purchasing the real estate project (234) - - - Xxxx paid for provision for employee benefit obligations (5,613) - (5,613) - Income tax expenses paid (9,525) (15,412) (9,481) (15,367) Net cash provided by (used in) operating activities 367,857 201,296 375,860 200,241 ASH FLOWS FROM INVESTING ACTIVITIES Increase in temporary investment (1) (41) - (40) Increase in restricted deposits with financial institutions (2,002) (758) (2,002) (758) Cash paid for increase of capital in subsidiary - - (7,500) - Cash paid for purchase of fixed assets (4,670) (1,285) (2,857) (1,256) Cash paid for purchase of investment property (16,811) (4,829) (16,811) (4,829) Cash paid for purchase of intangible assets (27) - (27) - Net cash provided by (used in) investing activities (23,511) (6,913) (29,197) (6,883) Consolidated Financial Statements Separate Financial Statements C Notes to interim financial statements form an integral part of these statements. CASH FLOWS FROM FINANCING ACTIVITIES Increase (decrease) in bank overdrafts and short-term Consolidated Financial Statements Separate Financial Statements 2020 2019 2020 2019 loans from the financial institutions (94,098) (63,743) (94,098) (63,743) Cash paid for liabilities under lease liabilities (1,760) (1) (1,760) (1) Cash received from the shares fee payment in subsidiary 2,500 - - - Cash paid for short-term loan from other company - (48,162) - (48,162) Cash paid for short-term loan a related party - (1,000) - - Cash received from long-term loans 178,043 259,267 178,043 259,267 Cash paid for long-term loans (370,378) (272,694) (370,378) (272,694) Interest paid (28,714) (42,793) (28,576) (42,615) Dividend paid - (37,358) - (37,358) Net cash provided by (used in) financing activities (314,407) (206,484) (316,769) (205,306) Net increase (decrease) in cash and cash equivalents 29,939 (12,101) 29,894 (11,948) Cash and cash equivalents, beginning of period 27,210 29,219 19,195 26,623 Cash and cash equivalents, end of period 57,149 17,118 49,089 14,675 Supplemental disclosures of cash flows information 1) Cash and cash equivalents consisted of : Cash on hand 784 607 669 607 Cash at bank 56,363 16,511 48,420 14,068 Total 57,147 17,118 49,089 14,675
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