EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2020 and 2019 are as follow: Xxxxxx and wages and other employee benefits 468,081 504,108 331,242 376,621 Depreciation 88,158 113,351 75,409 101,299 Amortisation expenses 2,202 2,096 2,150 2,020 Construction materials and consumables used and subcontractors costs 2,944,422 2,323,505 994,067 888,175 Rental expenses from operating lease Agreements 118,979 110,970 73,444 85,069
33.1 Major components of tax expense (income) For the years ended December 31, 2020 and 2019 consisted of: In Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Income tax expense (income) shown in profit or loss : Current tax expense : Income tax expense for the year - 9,865 - - Deferred tax expense (income) : Changes in temporary differences relating to the original recognition and reversal (20,731) (15,972) (1,777) (4,822) Total (20,731) (6,107) (1,777) (4,822)
33.2 A numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate For the years ended December 31, 2020 and 2019 which are summarized as follows: In Thousand Baht Consolidated financial statements Separate financial statements 2020 2019 2020 2019 Accounting profit (loss) for the year (467,844) (301,194) (221,909) (285,079) The applicable tax rate (%) 12% - 20% 12% - 20% 20% 20% Tax expense (income) at the applicable tax rate (93,569) (65,669) (44,382) (57,016) Reconciliation items: Tax effect of expenses that are not deductible in determining tax profit: 3,808 2,747 - - Tax effect of intercompany transactions - Expenses not allowed as expenses in determining taxable profit 649 (4,715) 14,179 16,738 - Expenses allowed increase in determine taxable (2,819) (2,819) (2,812) (2,812) - Share of (gain) loss from investment in joint venture 571 (323) - - - Unused tax losses which may net utilise 70,629 64,672 31,238 38,268 Total reconciliation items 72,838 59,562 42,605 52,194 Total tax expense (income) (20,731) (6,107) (1,777) (4,822) 33.3 A numerical reconciliation between the average effective tax rate and the applicable tax rate For the years ended December 31, 2020 and 2019 are summarized as follows: Consolidated financial statements 2020 2019 Tax amount(In Thousand Baht) Tax rate (%) Tax amount (In Thousand Baht) Tax rate (%) Accounting profit (loss) before tax expense for the year (467,844) (301,194) Tax expense (income) at the applicable tax rate (...
EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2019 and 2018 were as follows: Medical supplies and other supplies 1,040,987,066 971,671,907 350,004,057 339,582,426 Expenses from external medical service 172,802,935 183,134,463 39,926,535 45,145,798 Cost of lab and x-ray 135,557,879 127,457,047 33,180,828 35,503,096 Doctor fee 1,475,902,925 1,397,850,802 552,997,851 539,497,872 Cost of nutriment 72,898,910 74,985,083 9,975,707 9,507,105 Employee benefit expenses 1,497,417,296 1,386,250,783 554,555,618 522,900,584 Management benefit expense 111,565,682 106,795,688 47,991,549 47,709,200 Depreciation and amortization expenses 413,382,201 412,539,848 127,535,920 138,856,614 Repair and maintenance expenses 105,485,442 113,871,891 39,721,412 43,482,846 Utility expense 132,361,932 132,040,398 47,349,080 45,012,641
EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2019 and 2018 are as follow :- Medical supplies and supplies used 650,913,924 613,397,174 533,501,054 499,574,177 Cost of food and beverage 36,949,975 34,517,361 - - Depreciation and amortized leasehold right 327,669,663 308,697,616 263,028,424 250,618,752 Medical professional fee 738,593,897 680,363,507 582,863,236 541,589,195 Staff cost 1,305,681,095 1,097,413,764 849,812,747 694,942,517
EXPENSES BY NATURE. Significant expenses by nature are as follows: Changes in inventories of finished goods and work in process 11,466,645 5,682,024 Raw materials and consumables used 188,530,835 145,026,053 Rental and service charge 63,655,832 40,279,330 Expenses employee 86,716,529 56,477,994 Depreciation and amortization 30,489,068 19,154,324 Advertising and promotion expense 12,872,008 14,444,429 Loss from closing branches and renovation 2,129,844 512,871 27. CAPITAL MANAGEMENT The primary objective of the Company’s capital management is to ensure that it has an appropriate financial structure and maintains the ability to continue its business as a going concern. According to the balance sheet as at March 31, 2012 and December 31, 2011, the Company’s debt to equity ratios are 2.53 : 1 and 2.47 : 1, respectively.
EXPENSES BY NATURE. The Company’s profit/(loss) before tax is arrived at after charging/(crediting): Depreciation $ 8,736 $ 15,726 Auditors’ remuneration 637 764 Employee benefit expense (including directors’ remuneration) Wages and salaries $ 7,639 $ 9,790 Equity-settled share option expense 113 47 Pension scheme contributions 531 1,302 $ 8,283 $ 11,139 Lease payments under operating leases $ 101 $ 128 Foreign exchange gain, net (1,586) (706) Reversal of impairment of coal stockpile inventories – (1,823) Royalties 10,563 11,639 CIC management fee 2,170 3,185 Other taxes on foreign payments – 1,881 Provision of commercial arbitration 4,634 485 Provision/(reversal of provision) for doubtful trade and other receivables (336) 501 Impairment of prepaid expenses 8 253 Loss on disposal of properties for resale – 36 Gain on disposal of property, plant and equipment, net (69) (29) Mine operating costs and others 37,534 56,701 Total operating expenses $ 70,675 $ 99,880
EXPENSES BY NATURE. Significant expenses by nature for the three - month periods ended March 31, 2020 and 2019 are a follow:- Staff cost 137,548 135,461 Directors and management’s remuneration 6,407 10,885 Doctor fee 88,860 95,853 Medicine, medical supplies and supplies 66,557 69,731 Depreciation and amortisation 17,276 15,414 Others 50,490 51,708 Basic earnings per share is calculated by dividing the profit for the period by the weighted average number of ordinary shares which are issued and paid-up during the period. For the three-month periods Profit for the period (Thousand Baht) 14,926 30,042 Weighted average number of ordinary share (Thousand Shares) 149,909 149,909 Earnings per share (Baht per share) 0.10 0.20
EXPENSES BY NATURE. Significant expenses by nature for the year ended December 31, 2014 and 2013 are as follow :- Consolidated financial statements Separate financial statements 2014 2013 2014 2013 Medical supplies and supplies used 349,089,932 361,405,891 349,089,932 361,405,891 Cost of food and beverage 26,887,407 20,348,549 19,748,023 20,348,549 Depreciation and amortized leasehold right 138,146,018 128,137,832 138,139,985 128,137,832 Medical professional fee 384,336,340 333,712,101 384,336,340 333,712,101 Staff cost 490,262,574 442,464,109 490,262,574 442,464,109 As at December 31, 2014, the Company has long-term leases as follows :- Type of lease Period Remaining rental expenses (Baht) 1. Land in front of hospital Within 1 year 1-5 years Over 5 years Total
2. Land on beside of hospital
EXPENSES BY NATURE. Significant expenses by nature for the three - month periods ended March 31, 2022 and 2021 are a follow:- 2022 2021 Depreciation and amortisation 17,206 17,300 Others 61,095 44,363 Total 410,657 323,460
EXPENSES BY NATURE. The Company’s loss before tax is arrived at after charging/(crediting): Year ended December 31, 2021 2020 Depreciation $ 5,611 $ 8,736 Auditors’ remuneration 465 317 Employee benefit expense (including directors’ remuneration) Wages and salaries $ 5,404 $ 7,639 Equity-settled share option expense 203 113 Pension scheme contributions 401 531 $ 6,008 $ 8,283 Lease payments under operating leases $ 147 $ 101 Foreign exchange loss/(gain) 325 (1,586) Impairment on materials and supplies inventories 2,411 – Royalties 8,125 10,563 CIC management fee 967 2,170 Provision of commercial arbitration – 4,634 Provision/(reversal of provision) for doubtful trade and other receivables 191 (336) Impairment of prepaid expenses – 8 Gain on disposal of property, plant and equipment (299) (69) Rental income from short term leases (587) – Discount on settlement of trade payables (891) – Written off of other payables (691) – Mine operating costs and others 17,239 37,854 Total operating expenses $ 39,021 $ 70,675
EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2021 and 2020 were as follows:
