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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	101.27	157.52	252.31	184.9	109.85	114.53
Short-Term Investments	-	-	-	-	0	0
Cash & Short-Term Investments	101.27	157.52	252.31	184.9	109.86	114.53
Cash Growth	-61.02%	-37.57%	36.45%	68.31%	-4.08%	-8.86%
Accounts Receivable	20.03	33	29.44	28.55	13.85	19.69
Other Receivables	12.46	20.33	26.49	10.55	10.61	11.54
Receivables	32.49	53.33	55.93	39.1	24.46	31.24
Inventory	44.42	49.3	43.08	37.79	27.81	40.3
Other Current Assets	44.37	21.88	12.08	9.94	40.67	45.32
Total Current Assets	222.54	282.02	363.39	271.73	202.79	231.39
Property, Plant & Equipment	2,073	1,711	1,425	2,002	1,892	2,244
Long-Term Investments	-	-	4.2	0.42	-	-
Goodwill	24.54	24.54	24.54	24.54	24.54	24.54
Other Intangible Assets	4.29	5.53	5.63	7.24	8.01	9.09
Long-Term Accounts Receivable	-	-	0.18	-	-	-
Long-Term Deferred Tax Assets	1.6	1.27	46.52	0.91	1.19	0.82
Other Long-Term Assets	130.31	112.34	103.82	112.65	129.1	122.14
Total Assets	2,456	2,136	1,973	2,419	2,258	2,632
Accounts Payable	114.2	40.03	59.19	45.83	18.02	22.67
Accrued Expenses	-	51.83	48.12	31.99	9.41	11.74
Current Portion of Long-Term Debt	30.18	-	42.74	169.92	114.47	103.35
Current Portion of Leases	135.88	154.09	142.93	179.7	175.5	169.18
Current Income Taxes Payable	30.25	0.63	0.46	1.76	0.32	3.21
Current Unearned Revenue	47.5	44.44	55.9	57.19	45.14	38.98
Other Current Liabilities	12.06	53.84	26.21	23.73	11.4	12.02
Total Current Liabilities	370.07	344.86	375.55	510.13	374.24	361.16
Long-Term Debt	273.67	100	270.95	441.72	407.17	287.81
Long-Term Leases	567.39	453.39	400.79	863.75	822.64	1,029
Long-Term Unearned Revenue	-	-	-	0.97	5.99	9.76
Pension & Post-Retirement Benefits	4.37	4.23	5.01	5.51	9.95	10.12
Long-Term Deferred Tax Liabilities	11.5	11.25	-	10.87	3.02	11.74
Other Long-Term Liabilities	26.14	24.23	19.57	17.16	16.33	17.63
Total Liabilities	1,253	937.97	1,072	1,850	1,639	1,727
Common Stock	320.63	320.62	213.75	213.75	213.75	213.75
Additional Paid-In Capital	278.91	278.91	278.91	278.91	278.91	278.91
Retained Earnings	524.51	519.71	329.32	-2.81	81.49	368.21
Comprehensive Income & Other	79.15	79.15	79.15	79.15	44.34	44.34
Total Common Equity	1,203	1,198	901.13	569	618.49	905.21
Minority Interest	0.01	0.01	0.01	0	0	0
Shareholders' Equity	1,203	1,198	901.14	569	618.49	905.21
Total Liabilities & Equity	2,456	2,136	1,973	2,419	2,258	2,632
Total Debt	1,007	707.48	857.42	1,655	1,520	1,589
Net Cash (Debt)	-905.85	-549.96	-605.11	-1,470	-1,410	-1,474
Net Cash Per Share	-0.71	-0.43	-0.47	-1.15	-1.10	-1.15
Filing Date Shares Outstanding	1,282	1,282	1,282	1,282	1,282	1,282
Total Common Shares Outstanding	1,282	1,282	1,282	1,282	1,282	1,282
Working Capital	-147.53	-62.84	-12.16	-238.4	-171.45	-129.77
Book Value Per Share	0.94	0.93	0.70	0.44	0.48	0.71
Tangible Book Value	1,174	1,168	870.97	537.22	585.95	871.59
Tangible Book Value Per Share	0.92	0.91	0.68	0.42	0.46	0.68
Land	-	382.43	322.28	322.28	278.77	278.77
Buildings	-	1,452	1,334	1,319	1,178	1,191
Machinery	-	277.83	249.14	241.46	224.63	222.58
Construction In Progress	-	136.01	17.38	7.27	10.86	9.33

Source: S&P Global Market Intelligence. Standard template. Financial Sources.