Siam Wellness Group Public Company Limited (BKK: SPA)

SPA Balance Sheet

Financials in millions THB. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	261.77	252.31	184.9	109.85	114.53	52.56
Short-Term Investments	-	-	-	0	0	-
Trading Asset Securities	-	-	-	-	-	73.1
Cash & Short-Term Investments	261.77	252.31	184.9	109.86	114.53	125.66
Cash Growth	45.33%	36.45%	68.31%	-4.08%	-8.86%	12.72%
Accounts Receivable	28.4	29.44	28.55	13.85	19.69	36.13
Other Receivables	20.31	26.49	10.55	10.61	11.54	40.28
Receivables	48.71	55.93	39.1	24.46	31.24	76.41
Inventory	46.68	43.08	37.79	27.81	40.3	39.9
Other Current Assets	21.36	12.08	9.94	40.67	45.32	47.12
Total Current Assets	378.52	363.39	271.73	202.79	231.39	289.09
Property, Plant & Equipment	1,368	1,425	2,002	1,892	2,244	1,083
Long-Term Investments	3.53	4.2	0.42	-	-	-
Goodwill	24.54	24.54	24.54	24.54	24.54	24.54
Other Intangible Assets	6.22	5.63	7.24	8.01	9.09	18.4
Long-Term Accounts Receivable	-	0.18	-	-	-	-
Long-Term Deferred Tax Assets	14.04	46.52	0.91	1.19	0.82	0.72
Other Long-Term Assets	128.16	103.82	112.65	129.1	122.14	100.6
Total Assets	1,923	1,973	2,419	2,258	2,632	1,516
Accounts Payable	91.41	59.19	45.83	18.02	22.67	24.18
Accrued Expenses	2.35	49.84	31.99	9.41	11.74	43.55
Short-Term Debt	-	-	-	-	-	4.65
Current Portion of Long-Term Debt	41.24	42.74	169.92	114.47	103.35	80.2
Current Portion of Leases	137.53	142.93	179.7	175.5	169.18	0.12
Current Income Taxes Payable	-	0.46	1.76	0.32	3.21	24.83
Current Unearned Revenue	54.75	55.9	57.19	45.14	38.98	28.92
Other Current Liabilities	11.15	24.49	23.73	11.4	12.02	38.62
Total Current Liabilities	338.42	375.55	510.13	374.24	361.16	245.07
Long-Term Debt	150.33	270.95	441.72	407.17	287.81	80.17
Long-Term Leases	381.92	400.79	863.75	822.64	1,029	0.26
Long-Term Unearned Revenue	-	-	0.97	5.99	9.76	12.16
Long-Term Deferred Tax Liabilities	-	-	10.87	3.02	11.74	18
Other Long-Term Liabilities	22.48	19.57	17.16	16.33	17.63	20
Total Liabilities	897.99	1,072	1,850	1,639	1,727	384.21
Common Stock	320.63	213.75	213.75	213.75	213.75	142.5
Additional Paid-In Capital	278.91	278.91	278.91	278.91	278.91	278.91
Retained Earnings	346.17	329.32	-2.81	81.49	368.21	666.19
Comprensive Income & Other	79.15	79.15	79.15	44.34	44.34	44.34
Total Common Equity	1,025	901.13	569	618.49	905.21	1,132
Minority Interest	0	0.01	0	0	0	0.01
Shareholders' Equity	1,025	901.14	569	618.49	905.21	1,132
Total Liabilities & Equity	1,923	1,973	2,419	2,258	2,632	1,516
Total Debt	711.02	857.42	1,655	1,520	1,589	165.39
Net Cash (Debt)	-449.25	-605.11	-1,470	-1,410	-1,474	-39.74
Net Cash Per Share	-0.35	-0.47	-1.15	-1.10	-1.15	-0.03
Filing Date Shares Outstanding	1,282	1,282	1,282	1,282	1,282	1,283
Total Common Shares Outstanding	1,282	1,282	1,282	1,282	1,282	1,283
Working Capital	40.1	-12.16	-238.4	-171.45	-129.77	44.02
Book Value Per Share	0.80	0.70	0.44	0.48	0.71	0.88
Tangible Book Value	994.09	870.97	537.22	585.95	871.59	1,089
Tangible Book Value Per Share	0.78	0.68	0.42	0.46	0.68	0.85
Land	-	322.28	322.28	278.77	278.77	278.77
Buildings	-	1,334	1,319	1,178	1,191	1,113
Machinery	-	249.14	241.46	224.63	222.58	205.72
Construction In Progress	-	17.38	7.27	10.86	9.33	21.07

Source: S&P Capital IQ. Standard template. Financial Sources.