EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2018 and 2017 are as follow :- Medical supplies and supplies used 613,397,174 449,136,138 499,574,177 460,165,226 Cost of food and beverage 34,517,361 35,812,634 - - Depreciation and amortized leasehold right 308,697,616 310,995,981 250,618,752 237,627,966 Medical professional fee 680,363,507 639,129,140 541,589,195 514,357,770 Staff cost 1,097,413,764 1,020,280,650 694,942,517 660,541,456
EXPENSES BY NATURE. Significant expenses by nature for the years ended December 31, 2018 and 2017 were as follows: Consolidated financial statements Separate financial statements 2018 2017 2018 2017 Medical supplies and other supplies 971,671,907 867,503,031 339,582,426 318,908,199 Expenses from external medical service 183,134,463 164,403,177 45,145,798 49,310,782 Cost of lab and x-ray 127,457,047 119,700,007 35,503,096 33,276,988 Doctor fee 1,397,850,802 1,273,914,301 539,497,872 488,410,901 Cost of nutriment 74,985,083 74,123,016 9,507,105 9,074,592 Employee benefit expenses 1,386,250,783 1,284,382,540 522,900,584 491,664,880 Management benefit expense 106,795,688 97,983,892 47,709,200 41,213,000 Depreciation and amortization expenses 412,539,848 397,574,700 138,856,614 142,761,610 Repair and maintenance expenses 113,871,891 108,088,820 43,482,846 44,407,825 Utility expense 132,040,398 126,664,402 45,012,641 43,872,181
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 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. Significant expenses by nature are as follows: Consolidated Financial Statements Separate Financial Statements 2018 2017 2018 2017 Changes in inventories (increase) decrease 174,608,354.07 136,512,076.30 174,608,354.07 136,512,076.30 Changes in property development costs (increase) decrease 491,909,990.03 518,923,710.87 491,909,990.03 518,923,710.87 Changes in land held for development (increase) decrease (160,460,996.10) (328,795,656.00) (160,460,996.10) (328,795,656.00) Interest capitalization 53,472,927.37 59,326,531.72 53,472,927.37 59,326,531.72 Utilities and construction in progress 411,104,827.34 539,736,752.32 411,104,827.34 539,736,752.32 Employee benefit expenses 150,058,909.25 119,177,394.73 142,428,912.47 112,953,594.48 Depreciation and amortization expenses 23,642,941.28 26,301,303.52 23,618,272.08 25,314,463.38 Finance costs consists of : Consolidated Financial Statements Separate Financial Statements 2018 2017 2018 2017 Interest paid and payable to - Financial institutions 90,943,567.88 118,675,441.40 90,943,567.88 118,675,441.40 - Related parties 16,029,141.07 14,513,456.85 15,419,893.15 14,513,456.85 Employee benefit obligations 1,157,652.00 1,186,904.00 1,121,744.00 1,150,604.00 Fee for obtaining loans from financial institutions 3,932,759.00 4,561,473.00 3,932,759.00 4,561,473.00 Finance lease interest 71,747.12 71,747.02 71,747.12 71,747.02 Total 112,134,867.07 139,009,022.27 111,489,711.15 138,972,722.27 Less capitalized as part of property development costs (53,472,927.37) (59,326,531.72) (53,472,927.37) (59,326,531.72) Net 58,661,939.70 79,682,490.55 58,016,783.78 79,646,190.55
EXPENSES BY NATURE. Significant expenses by nature are as follows: In Thousand Baht Consolidated Financial Statements Separate Financial Statements For the years ended December 31, For the years ended December 31, 2019 2018 2019 2018 Depreciation and amortisation 49,365 66,014 42,947 61,870 Marketing expenses 164,478 290,728 125,345 269,862 Employee benefit expenses 320,973 315,517 156,601 147,998 Note 2019 2018 2019 2018 Subsidiaries 5 - - 833 5,460 Interest bearings liabilities 579,110 521,492 529,751 488,741 Total interest expenses 579,110 521,492 530,584 494,201 Other finance costs 39,204 4,698 38,596 4,435 Total 618,314 526,190 569,180 498,636 of qualifying assets: - Real estate projects under development 5, 9 (277,265) (276,232) (240,246) (252,152) - Leasehold rights (39,472) (23,059) (39,472) (23,059) Total (316,737) (299,291) (279,718) (275,211) Net 301,577 226,899 289,462 223,425 37.1 Major components of tax expense (income) For the years ended December 31, 2019 and 2018 consisted of: Consolidated Financial Statements Separate Financial Statements 2019 2018 2019 2018 Income tax expense (income) shown in profit or loss : Current tax expense: Income tax expense for the year 3,576 48,090 - 40,857 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (34,971) (12,649) (38,384) 4,686 Total (31,395) 35,441 (38,384) 45,543 Gain on land revaluation 14,779 - 14,779 - Actuarial losses (1,678) - (1,081) - Total 13,101 - 13,698 - Income tax relating to components of other comprehensive income :
EXPENSES BY NATURE. Significant expenses by nature for the six - month period ended June 30, 2021 and 2020 are a follow:- Thousand Baht For the three-month periods ended For the six-month periods ended Staff cost 119,830 110,983 241,017 248,531 Directors and management’s remuneration 5,697 6,513 10,458 12,920 Doctor fee 81,855 75,437 161,965 164,297 Medicine, medical supplies and supplies 65,953 50,930 121,692 117,487 Depreciation and amortisation 17,232 17,127 34,532 34,403 Others 48,376 42,128 92,739 92,618
EXPENSES BY NATURE. Significant expenses by nature for the three - month and nine - month periods ended September 30, 2020 and 2019 are a follow:- Thousand Baht For the three-month periods ended For the nine-month periods ended Others 49,842 51,929 142,460 155,179
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 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
