Siam Wellness Group Public Company Limited(TH:SPA)
฿2.740.00 (-1.44%)
TH:SPA
Siam Wellness Group Public Company Limited financials statements
฿2.74
At close:0.00 (-1.44%)
Siam Wellness Group Public Company Limited (SPA) Ratios
Siam Wellness Group Public Company Limited Ratios
TH:SPA's free cash flow for Q2 2026 was ฿53.55M. For the 2026 fiscal year, TH:SPA's free cash flow was decreased by ฿-43.24M and operating cash flow was ฿96.78M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.67 | 0.82 | 0.97 | 0.53 | 0.54 |
| Quick Ratio | 0.55 | 0.67 | 0.85 | 0.46 | 0.47 |
| Cash Ratio | 0.40 | 0.46 | 0.67 | 0.36 | 0.29 |
| Solvency Ratio | 0.35 | 0.60 | 0.57 | 0.12 | 0.02 |
| Operating Cash Flow Ratio | 1.28 | 1.67 | 1.46 | 0.37 | -0.22 |
| Short-Term Operating Cash Flow Coverage | 16.68 | 0.00 | 12.84 | 1.10 | -0.71 |
| Net Current Asset Value | ฿ -1.06B | ฿ -655.94M | ฿ -708.48M | ฿ -1.58B | ฿ -1.44B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.33 | 0.43 | 0.68 | 0.67 |
| Debt-to-Equity Ratio | 0.81 | 0.59 | 0.95 | 2.91 | 2.46 |
| Debt-to-Capital Ratio | 0.45 | 0.37 | 0.49 | 0.74 | 0.71 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.08 | 0.23 | 0.44 | 0.40 |
| Financial Leverage Ratio | 2.03 | 1.78 | 2.19 | 4.25 | 3.65 |
| Debt Service Coverage Ratio | 7.47 | 18.88 | 7.37 | 1.24 | 0.53 |
| Interest Coverage Ratio | 7.14 | 12.68 | 7.04 | -0.73 | -5.69 |
| Debt to Market Cap | 0.08 | 0.01 | 0.03 | 0.06 | 0.09 |
| Interest Debt Per Share | 0.83 | 0.58 | 0.70 | 1.33 | 1.22 |
| Net Debt to EBITDA | 1.68 | 0.84 | 1.01 | 5.35 | 18.68 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.26% | 32.41% | 30.07% | 11.31% | -90.03% |
| EBIT Margin | 14.96% | 24.57% | 22.44% | -5.16% | -149.91% |
| EBITDA Margin | 32.26% | 40.31% | 41.45% | 38.66% | 45.03% |
| Operating Profit Margin | 14.96% | 24.61% | 22.44% | -5.16% | -149.91% |
| Pretax Profit Margin | 14.36% | 22.63% | 19.16% | -12.24% | -176.26% |
| Net Profit Margin | 11.63% | 18.97% | 22.97% | -12.38% | -171.06% |
| Continuous Operations Profit Margin | 11.63% | 18.97% | 22.97% | -12.38% | -171.06% |
| Net Income Per EBT | 80.98% | 83.83% | 119.86% | 101.11% | 97.05% |
| EBT Per EBIT | 96.01% | 91.95% | 85.38% | 237.15% | 117.58% |
| Return on Assets (ROA) | 7.24% | 14.47% | 16.83% | -3.64% | -12.70% |
| Return on Equity (ROE) | 14.71% | 25.80% | 36.86% | -15.47% | -46.36% |
| Return on Capital Employed (ROCE) | 10.97% | 22.39% | 20.32% | -1.92% | -13.34% |
| Return on Invested Capital (ROIC) | 8.27% | 17.28% | 18.20% | -1.63% | -11.22% |
| Return on Tangible Assets | 7.32% | 14.68% | 17.10% | -3.69% | -12.88% |
| Earnings Yield | 4.78% | 3.57% | 3.24% | -0.87% | -4.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 51.41 | 30.55 | 25.86 | 18.19 | 6.85 |
| Payables Turnover | 30.63 | 27.51 | 17.08 | 13.76 | 17.68 |
| Inventory Turnover | 23.96 | 22.34 | 23.48 | 16.69 | 11.45 |
| Fixed Asset Turnover | 0.74 | 0.95 | 1.02 | 0.36 | 0.09 |
| Asset Turnover | 0.62 | 0.76 | 0.73 | 0.29 | 0.07 |
| Working Capital Turnover Ratio | -16.94 | -43.45 | -11.54 | -3.47 | -1.11 |
| Cash Conversion Cycle | 10.42 | 15.02 | 8.30 | 15.41 | 64.48 |
| Days of Sales Outstanding | 7.10 | 11.95 | 14.12 | 20.06 | 53.26 |
| Days of Inventory Outstanding | 15.23 | 16.34 | 15.55 | 21.87 | 31.87 |
| Days of Payables Outstanding | 11.91 | 13.27 | 21.36 | 26.52 | 20.65 |
| Operating Cycle | 22.33 | 28.29 | 29.66 | 41.93 | 85.13 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.39 | 0.45 | 0.43 | 0.15 | -0.06 |
| Free Cash Flow Per Share | 0.06 | 0.20 | 0.38 | 0.05 | -0.07 |
| Dividend Paid and CapEx Coverage Ratio | 0.91 | 1.72 | 9.17 | 1.61 | -5.79 |
| Capital Expenditure Coverage Ratio | 1.18 | 1.78 | 9.17 | 1.61 | -5.79 |
| Operating Cash Flow Coverage Ratio | 0.49 | 0.81 | 0.64 | 0.11 | -0.05 |
| Operating Cash Flow to Sales Ratio | 0.31 | 0.35 | 0.38 | 0.26 | -0.48 |
| Free Cash Flow Yield | 1.94% | 2.92% | 4.76% | 0.70% | -1.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.53 | 28.13 | 30.77 | -114.72 | -20.45 |
| Price-to-Sales (P/S) Ratio | 2.43 | 5.31 | 7.09 | 14.19 | 34.43 |
| Price-to-Book (P/B) Ratio | 3.08 | 7.22 | 11.39 | 17.74 | 9.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 51.46 | 34.27 | 20.99 | 143.16 | -60.84 |
| Price-to-Operating Cash Flow Ratio | 7.85 | 15.03 | 18.70 | 54.06 | -71.34 |
| Price-to-Earnings Growth (PEG) Ratio | -0.55 | -3.66 | -0.06 | 1.67 | -0.55 |
| Enterprise Value Multiple | 9.22 | 14.02 | 18.13 | 42.05 | 95.14 |
| Enterprise Value | 4.83B | 9.21B | 10.87B | 11.56B | 7.18B |
| EV to EBITDA | 9.22 | 14.02 | 18.13 | 42.05 | 95.14 |
| EV to Sales | 2.98 | 5.65 | 7.51 | 16.26 | 42.84 |
| EV to Free Cash Flow | 62.91 | 36.44 | 22.22 | 164.01 | -75.70 |
| EV to Operating Cash Flow | 9.59 | 15.99 | 19.80 | 61.93 | -88.77 |
| Tangible Book Value Per Share | 0.98 | 0.91 | 0.68 | 0.42 | 0.46 |
| Shareholders’ Equity Per Share | 1.00 | 0.93 | 0.70 | 0.44 | 0.48 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.16 | -0.20 | -0.01 | 0.03 |
| Revenue Per Share | 1.27 | 1.27 | 1.13 | 0.55 | 0.13 |
| Net Income Per Share | 0.15 | 0.24 | 0.26 | -0.07 | -0.22 |
| Tax Burden | 0.81 | 0.84 | 1.20 | 1.01 | 0.97 |
| Interest Burden | 0.96 | 0.92 | 0.85 | 2.37 | 1.18 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.10 | 0.10 | 0.18 | 0.64 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.67 | 1.56 | 1.65 | -2.14 | 0.27 |
Currency in THB
