Siam Wellness Group PCL (BKK: SPA)

Siam Wellness Group PCL 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	259.76	252.31	184.9	109.85	114.53	52.56
Short-Term Investments	-	-	-	0	0	-
Trading Asset Securities	-	-	-	-	-	73.1
Cash & Short-Term Investments	259.76	252.31	184.9	109.86	114.53	125.66
Cash Growth	77.95%	36.45%	68.31%	-4.08%	-8.86%	12.72%
Accounts Receivable	24.91	29.44	28.55	13.85	19.69	36.13
Other Receivables	20	26.49	10.55	10.61	11.54	40.28
Receivables	44.91	55.93	39.1	24.46	31.24	76.41
Inventory	49.02	43.08	37.79	27.81	40.3	39.9
Other Current Assets	28.82	12.08	9.94	40.67	45.32	47.12
Total Current Assets	382.52	363.39	271.73	202.79	231.39	289.09
Property, Plant & Equipment	1,527	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	5.8	5.63	7.24	8.01	9.09	18.4
Long-Term Accounts Receivable	-	0.18	-	-	-	-
Long-Term Deferred Tax Assets	2.05	46.52	0.91	1.19	0.82	0.72
Other Long-Term Assets	124.77	103.82	112.65	129.1	122.14	100.6
Total Assets	2,071	1,973	2,419	2,258	2,632	1,516
Accounts Payable	124.09	59.19	45.83	18.02	22.67	24.18
Accrued Expenses	-	49.84	31.99	9.41	11.74	43.55
Short-Term Debt	-	-	-	-	-	4.65
Current Portion of Long-Term Debt	26.66	42.74	169.92	114.47	103.35	80.2
Current Portion of Leases	148.91	142.93	179.7	175.5	169.18	0.12
Current Income Taxes Payable	0.02	0.46	1.76	0.32	3.21	24.83
Current Unearned Revenue	46.64	55.9	57.19	45.14	38.98	28.92
Other Current Liabilities	10.07	24.49	23.73	11.4	12.02	38.62
Total Current Liabilities	356.37	375.55	510.13	374.24	361.16	245.07
Long-Term Debt	100	270.95	441.72	407.17	287.81	80.17
Long-Term Leases	471.49	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	7.61	-	10.87	3.02	11.74	18
Other Long-Term Liabilities	23.72	19.57	17.16	16.33	17.63	20
Total Liabilities	964.13	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	427.87	329.32	-2.81	81.49	368.21	666.19
Comprehensive Income & Other	79.15	79.15	79.15	44.34	44.34	44.34
Total Common Equity	1,107	901.13	569	618.49	905.21	1,132
Minority Interest	0.01	0.01	0	0	0	0.01
Shareholders' Equity	1,107	901.14	569	618.49	905.21	1,132
Total Liabilities & Equity	2,071	1,973	2,419	2,258	2,632	1,516
Total Debt	747.06	857.42	1,655	1,520	1,589	165.39
Net Cash (Debt)	-487.3	-605.11	-1,470	-1,410	-1,474	-39.74
Net Cash Per Share	-0.38	-0.47	-1.15	-1.10	-1.15	-0.03
Filing Date Shares Outstanding	1,277	1,282	1,282	1,282	1,282	1,283
Total Common Shares Outstanding	1,277	1,282	1,282	1,282	1,282	1,283
Working Capital	26.14	-12.16	-238.4	-171.45	-129.77	44.02
Book Value Per Share	0.87	0.70	0.44	0.48	0.71	0.88
Tangible Book Value	1,076	870.97	537.22	585.95	871.59	1,089
Tangible Book Value Per Share	0.84	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.