Closed
Last
1,361.77
+9.24
(+0.68%)
Last
1,361.77
+9.24
(+0.68%)
23 Jan 2025 02:09:44
Value (M.Baht)
43,955.35
Volume ('000 Shares)
7,839,417
Last Update 23 Jan 2025 02:09:44
Volume ('000 Shares)
7,839,417
Value (M.Baht)
43,955.35
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ROYAL ORCHID HOTEL (THAILAND) PUBLIC COMPANY LIMITED
ROYAL ORCHID HOTEL (THAILAND) PUBLIC COMPANY LIMITED

ROH

Stock
CF
1.95

+0.07 (+3.72%)

Status : Closed
Last Update : 23 Jan 2025 02:09:29
High 1.95
Low 1.84
Volume (Shares) 10,900
Value ('000 Baht) 21.17
Status : Closed
Last Update : 23 Jan 2025 02:09:29
High 1.95
Low 1.84
Volume (Shares) 10,900
Value ('000 Baht) 21.17

Financial Statements Analysis in various aspects

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1. Sales Quality

Financial data Unit Y/E 2021
31 Dec 2021
Y/E 2022
31 Dec 2022
Y/E 2023
31 Dec 2023
9M/ 2023
30 Sep 2023
9M/ 2024
30 Sep 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 62.26 397.03 809.26 524.65 658.07
change rate % -74.15537.68103.83147.8925.43
Collection period* Days 69.93 44.96 64.57 15.87 116.68
increase (decrease) Days 57.15-24.9719.61-23.52100.81
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 -213.44 -123.01 -47.74 -57.30 -44.40
Net Cash From (Used In) Operating Activities M. Baht -189.98 36.46 229.68 136.94 154.53

2. Profitability

Financial data Unit Y/E 2021
31 Dec 2021
Y/E 2022
31 Dec 2022
Y/E 2023
31 Dec 2023
9M/ 2023
30 Sep 2023
9M/ 2024
30 Sep 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 62.26 397.03 809.26 524.65 658.07
    change rate % -74.15537.68103.83147.8925.43
    Cost of Goods Sold M. Baht 159.40 237.30 339.41 235.56 262.87
    change rate % -32.8248.8843.0345.5111.59
    Gross Profit Margin before Depreciation and Amortization % -30.78 59.68 68.11 66.66 69.35
    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 % -281.29 -14.62 10.85 6.44 9.09
    Earnings before Interest, Tax, Depreciation and Amortization (EBITDA) Margin % -4.45 41.15 38.10 37.95 35.42
    Net Profit Margin % -93.91 -15.91 -4.10 -7.24 -4.79
    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 2.94 23.03 0.28 0.18 0.00
    Net Profit (Loss) For The Period M. Baht -213.44 -123.01 -47.74 -57.30 -44.40

    3. Cash Cycle

    Financial data Unit Y/E 2021
    31 Dec 2021
    Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    9M/ 2023
    30 Sep 2023
    9M/ 2024
    30 Sep 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 -283.73 -270.42 -159.77 -199.61 -71.03
    increase (decrease) Days -154.6913.31110.6573.37128.58
    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 69.93 44.96 64.57 15.87 116.68
    increase (decrease) Days 57.15-24.9719.61-23.52100.81
    Inventory Period* Days 6.56 6.12 2.81 3.20 2.56
    increase (decrease) Days 2.67-0.44-3.31-0.37-0.64
    Account Payment Period* Days 360.22 321.50 227.15 218.68 190.27
    increase (decrease) Days 214.51-38.72-94.35-97.26-28.41

    4. Asset Valuation

    Financial data Unit Y/E 2021
    31 Dec 2021
    Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    9M/ 2023
    30 Sep 2023
    9M/ 2024
    30 Sep 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 % -36.52 0.00 0.00 0.00 0.00
    Proportion of Asset Impairment (from cash flow statement) to Total Assets % 0.00 0.00 0.00 0.00 0.00
    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 3.51 2.26 1.93 2.06 2.21
    change rate % -27.24-35.52-14.81-19.097.34
    Goodwill M. Baht - - - - -
    change rate % NMNMNMNMNM

    5. Debt Utilization

    Financial data Unit Y/E 2021
    31 Dec 2021
    Y/E 2022
    31 Dec 2022
    Y/E 2023
    31 Dec 2023
    9M/ 2023
    30 Sep 2023
    9M/ 2024
    30 Sep 2024
    Consider the company's borrowings and debt-servicing ability.
    Debt to Equity Ratio Times 1.87 2.01 2.13 2.11 2.23
    Total Interest Bearing Debt to EBITDA* Times -438.20 14.24 10.39 12.06 9.96
    Debt Service Coverage Ratio Based on Cash Flow from Operation* Times -265.97 5.39 38.06 31.84 45.85
    Interest Coverage Ratio Based on Cash Flow from Operation Times -265.97 5.39 38.06 29.90 39.24
    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.

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