The Practical Solution PCL (BKK:TPS)

BKK:TPS Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	83.24	183.81	129.53	56.9	47.59	149.8
Short-Term Investments	-	107.35	6.84	82.8	4.62	-
Cash & Short-Term Investments	83.24	291.16	136.37	139.7	52.21	149.8
Cash Growth	-9.70%	113.50%	-2.38%	167.56%	-65.15%	22.64%
Accounts Receivable	603.26	531.21	558.99	421.32	349.14	160.95
Other Receivables	22.91	11.45	17.03	18.24	10.13	6.31
Receivables	626.17	542.66	576.02	439.55	359.26	167.26
Inventory	144.3	37.72	86.1	102.74	70.23	128.7
Prepaid Expenses	299.46	58.47	67.29	55.34	45.52	29.35
Other Current Assets	13.06	14.72	9.58	5.08	4.26	2.13
Total Current Assets	1,166	944.74	875.37	742.42	531.48	477.25
Property, Plant & Equipment	157.28	154.96	161.8	167.72	166.08	161.11
Long-Term Investments	-	-	0.08	0.09	0.1	0.12
Other Intangible Assets	4.88	4.52	4.12	3.33	3.65	0.45
Long-Term Accounts Receivable	88.76	83.33	106.16	102.81	102.68	77.58
Long-Term Deferred Tax Assets	14.34	16.56	9.26	4.87	1.98	1.87
Other Long-Term Assets	130.74	237.29	118.53	77.34	84.1	55.84
Total Assets	1,562	1,441	1,275	1,099	890.08	774.21

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	248.73	199.25	225.47	177.43	133.95	174.04
Accrued Expenses	69.05	50.11	56.49	75.82	57.35	30.94
Short-Term Debt	88.63	40	-	-	40	1.5
Current Portion of Leases	24.3	23.86	25.01	20.36	19.15	4.2
Current Income Taxes Payable	2.01	11.17	9.59	11.04	6.65	-
Current Unearned Revenue	232.22	203.49	74.5	99.9	41.97	47.69
Other Current Liabilities	7.64	14.2	14.62	10.92	5.82	4.49
Total Current Liabilities	672.59	542.09	405.67	395.47	304.89	262.86
Long-Term Leases	12.88	19.34	38.6	35.36	44.74	6.14
Long-Term Unearned Revenue	108.76	94.56	78.56	68.81	58.63	71.35
Pension & Post-Retirement Benefits	61.16	58.83	39.68	30.42	27.07	23.26
Other Long-Term Liabilities	1.46	1.29	2.61	2.07	0.57	3.42
Total Liabilities	856.85	716.1	565.12	532.14	435.9	367.03

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	209.85	209.85	209.85	177.35	168	168
Additional Paid-In Capital	227.04	225.17	225.13	176.91	160.05	160.05
Retained Earnings	269.72	279.41	265.28	207.53	126.58	77.07
Treasury Stock	-6.54	-3.81	-5.75	-2.17	-	-
Comprehensive Income & Other	-0.34	-0.34	-0.34	-0.4	-0.4	-
Total Common Equity	699.72	710.28	694.17	559.22	454.23	405.12
Minority Interest	5.66	15.02	16.03	7.2	-0.05	2.06
Shareholders' Equity	705.38	725.3	710.21	566.42	454.18	407.18
Total Liabilities & Equity	1,562	1,441	1,275	1,099	890.08	774.21

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	125.82	83.19	63.61	55.73	103.9	11.84
Net Cash (Debt)	-42.58	207.97	72.76	83.97	-51.69	137.97
Net Cash Growth	-	185.81%	-13.35%	-	-	22.49%
Net Cash Per Share	-0.10	0.50	0.18	0.22	-0.15	0.43
Filing Date Shares Outstanding	419.7	418.27	417.79	353.52	336	336
Total Common Shares Outstanding	419.7	418.27	417.79	353.52	336	336
Working Capital	493.64	402.65	469.7	346.94	226.6	214.38
Book Value Per Share	1.67	1.70	1.66	1.58	1.35	1.21
Tangible Book Value	694.84	705.76	690.06	555.9	450.58	404.68
Tangible Book Value Per Share	1.66	1.69	1.65	1.57	1.34	1.20
Land	-	42.22	42.22	42.22	42.22	42.22
Buildings	-	89.57	89.57	88.1	88.1	87.62
Machinery	-	62.71	59.04	46.16	44.24	41.4

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 31, 2026

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