Page 57 - Annual report eng 2020
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Tycoons Worldwide Group (Thailand) Plc.
Net cash flow from financing was negative (627)MB mainly repayment of long-term
and short-term loans from financial institutions.
Liquidity ratios
The company’s current ratio has been decreasing standing at 1.25 and 1.28 in the
years 2020 and 2019 respectively, Without significant differences.
Effects from the maturity of current liabilities on the liquidity
In 2020, short-term loans from financial institutions and trade and other payables as
well as current portion of long-term loans have accounted for a large proportion of
current liabilities. These first three items are payable within one year. As mentioned
before, however, these loans were used to purchase raw materials for normal business
operations. As a result, the company believes that the short-term maturity of such current
liabilities should not adversely affect the company’s liquidity.
Accounts payable turnover has been decreased from 14.37 times of year 2019 to
13.76 times of year 2020. It’s because accounts payable period of purchase of raw
materials got longer, therefore, the payment period increase 1.1 days from 25.06 days of
year 2019 to 26.16 days of year 2020.
(3) Capital expenditure
Capital expenditures amounted to 138MB and 112MB for the year 2020 and 2019
respectively.
(4) Sources of funds
Funds structure
The debt to equity ratio was 0.59 and 0.52 between the years 2020 and 2019. The debt
to assets ratio was 0.37 and 0.34 between 2020 and 2019. This indicated that TYCN had
only a small amount of risk and a healthy financial structure.
Shareholders’ equity
As of December 31, 2020, shareholders’ equity was 3,977MB, a decrease of 7.34% or
315MB from year 2019. This was due to net loss in 2020.
Liabilities
At the end of 2020, TYCN’s liabilities amounted to 2,353MB, which is equivalent to
37.17% of liabilities and shareholder’s equity, and company’s long-term Liabilities and
equity was 3,977MB, or 129% of net fixed assets. This indicates that TYCN had a healthy
financial structure.
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