Thai Poly Acrylic Public Co. Ltd.(TH:TPA)
฿2.66+0.00 (+5.56%)
TH:TPA
Thai Poly Acrylic Public Co. Ltd. financials statements
฿2.66
At close:+0.00 (+5.56%)
Thai Poly Acrylic Public Co. Ltd. (TPA) Ratios
Thai Poly Acrylic Public Co. Ltd. Ratios
TH:TPA's free cash flow for Q2 2026 was ฿-16.96M. For the 2026 fiscal year, TH:TPA's free cash flow was decreased by ฿-3.18M and operating cash flow was ฿-13.78M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.66 | 2.05 | 2.01 | 2.18 | 2.40 |
| Quick Ratio | 2.13 | 1.59 | 1.65 | 1.71 | 1.85 |
| Cash Ratio | 0.70 | 0.46 | 0.53 | 0.51 | 0.39 |
| Solvency Ratio | 0.04 | -0.01 | 0.12 | 0.00 | 0.17 |
| Operating Cash Flow Ratio | -0.00 | 0.02 | 0.16 | 0.46 | -0.01 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | ฿ 148.48M | ฿ 148.00M | ฿ 182.74M | ฿ 170.36M | ฿ 230.26M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.02 | 0.00 | 0.01 |
| Debt-to-Equity Ratio | 0.02 | 0.02 | 0.03 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.02 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.39 | 1.56 | 1.63 | 1.53 | 1.49 |
| Debt Service Coverage Ratio | 14.48 | -9.15 | 80.41 | 3.08 | 210.55 |
| Interest Coverage Ratio | -104.51 | -99.39 | 25.32 | -99.98 | 99.24 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.05 | 0.07 | 0.09 | 0.03 | 0.04 |
| Net Debt to EBITDA | -24.57 | 56.42 | -3.55 | 104.73 | -1.84 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.30% | 9.63% | 13.07% | 7.77% | 14.53% |
| EBIT Margin | -2.58% | -2.71% | 1.29% | -2.89% | 1.78% |
| EBITDA Margin | 0.45% | -0.16% | 3.84% | -0.11% | 4.26% |
| Operating Profit Margin | -2.58% | -2.71% | 1.29% | -3.42% | 1.78% |
| Pretax Profit Margin | -2.12% | -2.74% | 1.24% | -2.92% | 2.53% |
| Net Profit Margin | -2.21% | -2.83% | 1.50% | -2.70% | 2.04% |
| Continuous Operations Profit Margin | -2.21% | -2.83% | 1.50% | -2.70% | 2.04% |
| Net Income Per EBT | 104.44% | 103.32% | 121.26% | 92.59% | 80.63% |
| EBT Per EBIT | 82.05% | 101.01% | 96.05% | 85.45% | 142.22% |
| Return on Assets (ROA) | -2.83% | -3.89% | 1.73% | -3.29% | 2.55% |
| Return on Equity (ROE) | -3.95% | -6.07% | 2.82% | -5.03% | 3.80% |
| Return on Capital Employed (ROCE) | -4.24% | -5.32% | 2.20% | -5.80% | 3.06% |
| Return on Invested Capital (ROIC) | -4.22% | -5.29% | 2.19% | -5.36% | 2.45% |
| Return on Tangible Assets | -2.84% | -3.89% | 1.73% | -3.29% | 2.56% |
| Earnings Yield | -4.36% | -5.42% | 2.16% | -2.77% | 2.36% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.73 | 5.30 | 3.70 | 4.50 | 3.77 |
| Payables Turnover | 6.75 | 5.23 | 3.85 | 4.88 | 4.84 |
| Inventory Turnover | 9.77 | 8.87 | 8.74 | 8.42 | 7.20 |
| Fixed Asset Turnover | 3.29 | 3.80 | 3.51 | 3.30 | 3.69 |
| Asset Turnover | 1.28 | 1.37 | 1.15 | 1.22 | 1.25 |
| Working Capital Turnover Ratio | 3.49 | 3.90 | 3.65 | 3.16 | 3.15 |
| Cash Conversion Cycle | 46.91 | 40.32 | 45.63 | 49.61 | 71.98 |
| Days of Sales Outstanding | 63.66 | 68.93 | 98.65 | 81.03 | 96.69 |
| Days of Inventory Outstanding | 37.36 | 41.14 | 41.76 | 43.37 | 50.71 |
| Days of Payables Outstanding | 54.11 | 69.75 | 94.79 | 74.79 | 75.42 |
| Operating Cycle | 101.02 | 110.07 | 140.41 | 124.40 | 147.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | 0.03 | 0.29 | 0.67 | -0.01 |
| Free Cash Flow Per Share | -0.03 | 0.01 | 0.22 | 0.60 | -0.10 |
| Dividend Paid and CapEx Coverage Ratio | -0.16 | 0.13 | 4.29 | 1.29 | -0.03 |
| Capital Expenditure Coverage Ratio | -0.16 | 1.64 | 4.29 | 9.94 | -0.17 |
| Operating Cash Flow Coverage Ratio | -0.09 | 0.48 | 3.29 | 27.99 | -0.36 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.01 | 0.04 | 0.11 | -0.00 |
| Free Cash Flow Yield | -1.11% | 0.39% | 4.89% | 9.81% | -1.54% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -24.00 | -18.00 | 46.19 | -35.88 | 42.33 |
| Price-to-Sales (P/S) Ratio | 0.51 | 0.52 | 0.70 | 0.98 | 0.86 |
| Price-to-Book (P/B) Ratio | 0.91 | 1.12 | 1.30 | 1.82 | 1.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -89.87 | 256.14 | 20.45 | 10.19 | -64.97 |
| Price-to-Operating Cash Flow Ratio | -646.76 | 100.04 | 15.68 | 9.17 | -445.52 |
| Price-to-Earnings Growth (PEG) Ratio | 0.57 | 0.06 | -0.29 | 0.17 | -0.62 |
| Enterprise Value Multiple | 87.89 | -272.50 | 14.56 | -774.56 | 18.43 |
| Enterprise Value | 250.67M | 344.25M | 443.44M | 652.87M | 701.48M |
| EV to EBITDA | 87.89 | -272.50 | 14.56 | -774.56 | 18.43 |
| EV to Sales | 0.40 | 0.43 | 0.56 | 0.86 | 0.78 |
| EV to Free Cash Flow | -70.23 | 212.20 | 16.44 | 8.98 | -59.07 |
| EV to Operating Cash Flow | -505.44 | 82.88 | 12.60 | 8.07 | -405.07 |
| Tangible Book Value Per Share | 2.91 | 3.05 | 3.48 | 3.35 | 3.94 |
| Shareholders’ Equity Per Share | 2.91 | 3.05 | 3.49 | 3.35 | 3.94 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.04 | -0.03 | -0.21 | 0.07 | 0.19 |
| Revenue Per Share | 5.20 | 6.54 | 6.53 | 6.24 | 7.36 |
| Net Income Per Share | -0.11 | -0.19 | 0.10 | -0.17 | 0.15 |
| Tax Burden | 1.04 | 1.03 | 1.21 | 0.93 | 0.81 |
| Interest Burden | 0.82 | 1.01 | 0.96 | 1.01 | 1.42 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.14 | 0.13 | 0.12 | 0.14 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.04 | -0.19 | 2.95 | -3.65 | -0.08 |
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