the pro forma financial information of HCGB. Liquidity and Appropriateness of Capital Structure As at 31 December 2018 and 2019, the Company had the current ratios of 1.10 and 1. 14 and the quick ratios
the quick ratios of 0.55 and 0.70, respectively. The increases were because the Company had less inventories corresponding to the decreased sales values. In its business operation, the Company uses the
2019 Change Reason Liquidity Ratio (x) 5.39 5.85 (0.46) Decreased mainly due to current portion of long-term lease liabilities increasing while asset increased less that liabilities increased. Quick
Liquidity Ratio (x) 5.23 4.53 0.70 Increased mainly due to the decline of account payable, while current asset decreased at slower pace. Quick Ratio (x) 1.63 1.93 (0.30) Decreased from lower cash and cash
from (1) and (2), it has been found that the Company still has high limitation. Hence, the Company has studied the possibility to move the location of the project to reduce the distance for raw material
Meteorology was expected that the total rainfall in the Eastern part of Thailand will be higher than average by about 15% in May, and move closing to the average level in June. The average water in the
water quantity of the past 10 years. The weather forecast of the Department of Meteorology was expected that the total rainfall in the Eastern part of Thailand will be move closing to the average in July
kiosks, which help people not to move far from their home area. Nevertheless, the Covid-19 pandemic can be viewed as a catalyst to accelerate the change of consumer behavior, which will result to a “New
short-term loan of Baht 14 million. - 6 - (2.7) Financial Ratios Financial Ratios As at December 31, 2018 As at December 31, 2017 Current Ratio (Times) 1.48 1.30 Quick Ratio (Times) 0.65 0.65 Cash flow