Closed
Last
1,161.81
-10.88
(-0.93%)
Last
1,161.81
-10.88
(-0.93%)
04 Apr 2025 03:04:53
Value (M.Baht)
41,110.60
Volume ('000 Shares)
8,465,148
Last Update 04 Apr 2025 03:04:53
Volume ('000 Shares)
8,465,148
Value (M.Baht)
41,110.60
cover-quote-center
cover-quote-left
cover-quote-right
SUPER TURTLE PUBLIC COMPANY LIMITED
SUPER TURTLE PUBLIC COMPANY LIMITED

TURTLE

Stock
6.05

+0.25 (+4.31%)

Status : Closed
Last Update : 04 Apr 2025 03:04:53
High 6.05
Low 6.05
Volume (Shares) 100
Value ('000 Baht) 0.61
Status : Closed
Last Update : 04 Apr 2025 03:04:53
High 6.05
Low 6.05
Volume (Shares) 100
Value ('000 Baht) 0.61

Financial Statements Analysis in various aspects

Calculate Formula
Collapse All

1. Sales Quality

Financial data Unit Y/E 2022
31 Dec 2022
Y/E 2023
31 Dec 2023
Y/E 2024
31 Mar 2024
9M/ 2025
31 Dec 2024
1.1 Sales Quality
Two aspects of the revenue from the operations must be considered
a) consistency of that revenue overtime or properness of that growth b) how collectible of that revenue and whether the collection period is appropriate with respect to its business
Revenue from Operations M. Baht 247.00 556.29 215.44 710.86
change rate % 156.49125.22-61.27NM
Collection period* Days 186.22 48.11 56.49 82.17
increase (decrease) Days 97.33-138.118.38NM
1.2 Ability to Generate Cash Flow
Consider the performance of the company which shall reflect its ability to generate cash and in line with its performance.
Net Profit (Loss) For The Period M. Baht -181.58 -293.07 -93.79 -202.12
Net Cash From (Used In) Operating Activities M. Baht -120.48 -210.97 -92.73 -279.78

2. Profitability

Financial data Unit Y/E 2022
31 Dec 2022
Y/E 2023
31 Dec 2023
Y/E 2024
31 Mar 2024
9M/ 2025
31 Dec 2024
2.1 Gross Profit Margin
Profitability of the company can be assessed using various margins.
  • Gross Profit Margin (GPM) measures the earned profit after deducting the costs of goods or services. It is important to consider whether the changes in operating revenue and the changes in the cost of goods or services move in tandem. And whether the changes in the GPM is rational.
    Revenue from Operations M. Baht 247.00 556.29 215.44 710.86
    change rate % 156.49125.22-61.27NM
    Cost of Goods Sold M. Baht 277.32 493.30 167.34 537.49
    change rate % 381.0077.88-66.08NM
    Gross Profit Margin before Depreciation and Amortization % 3.11 22.06 34.02 36.20
    2.2 Other Profit Margins
    Considering whether changes in the company's net profit margin are significant and backed by reasonable justifications.
    • Operating Profit Margin Before Depreciation and Amortization represents the profit generated from the company's core business operations over its operating revenue.
    • Earnings Profit Margin Before Interest, Taxes, Depreciation and Amortization (EBITDA) Margin represents the profit earned from all transactions, encompassing both core business operations and extraordinary items before interest, taxes, depreciation, and amortization over its total revenue.
    • Net Profit Margin measures how much profit a company makes as a percentage of its total revenue.
    Operating Profit Margin before Depreciation and Amortization % -73.22 -53.54 -41.46 -25.82
    Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) Margin % -54.77 -51.42 -40.69 -24.08
    Net Profit Margin % -65.68 -52.15 -43.26 -28.08
    2.3 Profit from Business Operations or Extraordinary Transactions
    Analyze the company's net profit (loss) to identify whether it is from business operations or from extraordinary items.
    Other Gains (Losses) M. Baht 29.48 5.74 1.36 8.92
    Net Profit (Loss) For The Period M. Baht -181.58 -293.07 -93.79 -202.12

    3. Cash Cycle

    Financial data Unit Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    Y/E 2024
    31 Mar 2024
    9M/ 2025
    31 Dec 2024
    3.1 Cash Cycle
    • Cash Cycle reflects the company's liquidity and/or working capital needs for its end-to-end core business operations, from acquisition of raw materials to goods production and distribution.
    • A longer Cash Cycle indicates higher needs for working capital. The Cash Cycle is expressed as the number of days.
    • Cash Cycle formula: (collection period + inventory period) - account payment period.
    Cash Cycle* Days 26.07 -112.05 -79.98 -2.33
    increase (decrease) Days 186.61-138.1232.07NM
    3.2 Collection Period + Inventory Period - Account Paymant Period
    Consider the policies related to inventory management and the credit terms applicable to accounts payable and accounts receivable are reasonable.
    • Collection Period indicates the number of days the company takes to collect payment for goods sold or services rendered. An increase in the collection period means that the company takes longer time to collect payments from its accounts receivable.
    • Inventory Period indicates how many days the company holds its outstanding inventory, which includes raw materials and work in progress (WIP) and finished goods, before turning it into sales. An increase in Inventory Period means that the company is using more capital for its inventory.
    • Account Payment period indicates the number of days the company takes to settle payments with its accounts payable after receiving goods. An increase in this number indicates a slower payment to the creditors.
    Collection Period* Days 186.22 48.11 56.49 82.17
    increase (decrease) Days 97.33-138.118.38NM
    Inventory Period* Days 48.91 50.09 47.87 33.28
    increase (decrease) Days -74.091.18-2.22NM
    Account Payment Period* Days 209.06 210.25 184.34 117.78
    increase (decrease) Days -163.371.19-25.91NM

    4. Asset Valuation

    Financial data Unit Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    Y/E 2024
    31 Mar 2024
    9M/ 2025
    31 Dec 2024
    4.1 Asset Impairment
    (Information presented : A plus sign (+) indicates impairment while a minus sign (-) indicates a reversal.)
    • The company can achieve growth through various strategies. The most common growth methods are organic expansion of existing business operations and inorganic expansion through mergers and acquisition. Fluctuations in asset valuations indicate changes in asset quality and affect the company's financial position.
    • When the company's assets or investments are deemed impaired, the impairment losses must be recognized in the comprehensive income statement and/or the cash flow statement.
    Proportion of Asset Impairment (from comprehensive income statement) to Total Assets % -0.02 0.00 0.00 0.00
    Proportion of Asset Impairment (from cash flow statement) to Total Assets % 0.36 0.55 0.40 -0.01
    4.2 Intangible Asset and Goodwill
    Some of the company's investments, assets acquired or investment costs may be recorded as Intangible Asset or Goodwill. The company should review the suitability of such items and analyze how material changes in these items will impact the company's financial positions.
    Net Intangible Asset M. Baht 14.44 17.31 17.61 20.76
    change rate % 38.4719.911.73NM
    Goodwill M. Baht 81.66 53.50 53.50 53.51
    change rate % NM-34.480.00NM

    5. Debt Utilization

    Financial data Unit Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    Y/E 2024
    31 Mar 2024
    9M/ 2025
    31 Dec 2024
    Consider the company's borrowings and debt-servicing ability.
    Debt to Equity Ratio Times 0.06 0.10 0.10 0.09
    Total Interest Bearing Debt to EBITDA* Times -0.13 -0.05 -0.04 -0.05
    Debt Service Coverage Ratio Based on Cash Flow from Operation* Times 268.61 328.01 87.30 434.54
    Interest Coverage Ratio Based on Cash Flow from Operation Times -33.13 -223.79 -480.66 -458.65
    Remark
    • * In case of quarterly financial statements, financial metrics are to be annualized using a trailing twelve months approach.
    • The financial statements analysis is based on the financial data derived from the publicly disclosed financial statements of listed companies. The calculations follow the formulas specified in the attached file, which may differ from the formulas used by other sources. For an effective analysis, investors are advised to study the calculation formulas and information of listed company in greater detail to support their investment decision-making.

    My Quote

    The Stock Exchange Group uses cookies to offer you the best user experiences on the websites and applications of the Stock Exchange Group and to help enhance the effectiveness on the use. You may study additional details at Cookies Policy.