Financial Ratio Unit 2023 2024 2025
Liquidity Ratios
Current ratio Times 1.84 1.81 1.60
Quick ratio Times 1.20 1.23 1.08
Accounts receivable turnover Times 12.97 11.94 11.45
Average Collection period Days 28.14 30.56 31.88
Inventory turnover Times 12.77 13.83 13.81
Average inventory period Days 28.58 26.38 26.43
Trade payables turnover Times 11.68 11.40 10.47
Average Payment period Days 31.25 32.03 34.86
Cash Cycle Days 25.47 24.91 23.45
Profitability Ratios
Gross profit margin % 12.00 10.84 10.25
Net profit margin % 4.94 3.67 4.42
Return on equity % 10.31 7.93 7.92
Activity Ratios
Return on asset % 4.52 3.29 3.51
Return on fixed assets % 10.21 7.38 7.72
Total asset turnover Times 0.91 0.90 0.79
Solvency Ratios
Debt to equity Times 0.71 0.67 0.60
Interest coverage Times 9.41 8.46 8.23
Earnings per share
Earnings per share Baht/share 3.92 3.15 3.15