HUMANICA PUBLIC COMPANY LIMITED
INTERIM CONSOLIDATED AND SEPARATE FINANCIAL INFORMATION
(UNAUDITED) 30 JUNE 2025
AUDITOR'S REPORT ON THE REVIEW OF THE INTERIM FINANCIAL INFORMATION
To the Shareholders of Humanica Public Company Limited
I have reviewed the interim consolidated financial information of Humanica Public Company Limited and its subsidiaries, and the interim separate financial information of Humanica Public Company Limited. These comprise the consolidated and separate statements of financial position as at 30 June 2025, the consolidated and separate statements of comprehensive income for the three-month and six-month periods then ended, the related consolidated and separate statements of changes in equity, and cash flows for the six-month period then ended, and the condensed notes to the interim financial information. Management is responsible for the preparation and presentation of this interim consolidated and separate financial information in accordance with Thai Accounting Standard 34, "Interim Financial Reporting". My responsibility is to express a conclusion on this interim consolidated and separate financial information based on my review.
Scope of review
I conducted my review in accordance with the Thai Standard on Review Engagements 2410, "Review of interim financial information performed by the independent auditor of the entity". A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Thai Standards on Auditing and consequently does not enable me to obtain assurance that I would become aware of all significant matters that might be identified in an audit. Accordingly, I do not express an audit opinion.
ConclusionBased on my review, nothing has come to my attention that causes me to believe that the accompany ing interim consolidated and separate financial information is not prepared, in all material respects, in accordance with Thai Accounting Standard 34, "Interim Financial Reporting".
PricewaterhouseCoopers ABAS Ltd.
Rodjanart Banyatananusard
Certified Public Accountant (Thailand) No. 8435 Bangkok
14 August 2025
PriceivaterhouseCoopers ABAS Ltd.
t¿th Floor Bangkok Cir Too'er, iyg/ y4 80 South Sathorn Road, Bangkok ioizo, Thailand
T. +66(0) 8s44 iooo r: 66 (o) zoS6 5 So, ' zv.99C.COIF1/th
As at 30 June 2025
Unaudited | Audited | Unaudited | Audited | ||||||
30 June | 31 December | 30 June | 31 December | ||||||
2025 | 2024 | 2025 | 2024 | ||||||
Notes | Baht'000 | Baht'000 | Baht'000 | Baht'000 | |||||
Assets | |||||||||
Current assets | |||||||||
Cash and cash equivalents | 7 | 688,857 | 678,494 | 186,880 | 157,630 | ||||
Trade and other current receivables, net | 8 | 290,336 | 226,756 | 199,238 | 139,145 | ||||
Contract assets - current | 9 | 54,039 | 58,204 | 28,229 | 34,004 | ||||
Inventories, net | 7,184 | 3,928 | |||||||
Financial assels measured at fair vaJue through profit or loss | 1,619 | 28,079 | 1,619 | 28,079 | |||||
Financial assets measured at | |||||||||
amortised cost | 6 | 33,277 | 40,692 | 10,000 | |||||
Current portion of loan to a related party | 21.4 | 13,758 | 13,758 | ||||||
Other current assets | 3,743 | 4,535 | 1,235 | 2,042 | |||||
Total current assets | 1,092,813 | 1,040,688 | 430,959 | 370,900 | |||||
Non-current assets | |||||||||
Restricted bank deposits | 7 | 2,244 | 2,069 | ||||||
Financial assets measured at | |||||||||
fair value through profit or Joss | 6 | 31,266 | 163,917 | 31,266 | 163,917 | ||||
Financial assets measured al | |||||||||
fair value through other | |||||||||
comprehensive income | 6 | 262,990 | 387,739 | 262,990 | 387,739 | ||||
Financial assets measured at | |||||||||
amortised cost | 6 | 10,000 | - | 10,000 | |||||
Investment in subsidiaries | 10.1 | - | 2,324,517 | 2,324,517 | |||||
Investment in associates | 10.2 | 158,480 | 156,762 | 115,390 | 114,760 | ||||
Investment in a joint venture | 10.3 | 44,936 | 47,215 | 55,718 | 55,718 | ||||
Loan to a related party | 21.4 | 29,532 | 17,744 | 29,532 | 17,744 | ||||
Building improvement and equipment, net | 11 | 40,178 | 46,254 | 18,537 | 21,034 | ||||
Right-of-use assets, net | 12 | 83,428 | 103,894 | 61,807 | TO,658 | ||||
Goodwill | 1,828,287 | 1,902,330 | |||||||
Inlangible assets, net | 13 | 263,976 | 276,752 | 119,926 | 115,040 | ||||
Deferred tax assets, net | 39,067 | 39,285 | 30,853 | 29,651 | |||||
Other non-current assets | 21,901 | 20,794 | 15,186 | 15,656 | |||||
Total non-current assets | 2,806.285 | 3,174,755 | 3,065,722 | 3.327,434 | |||||
Total assets | 3,899,098 | 4,215,443 | 3,496,681 | 3,698,334 | |||||
Consolidated Separate financial information financial information
Director Director
The accompanying condensed noles to the interim financial information are an integral part of this interim financial information.
As at 30 done 2025
Unaudited | Audited | Unaudited | Audited | ||||||
30 June | 31 December | 30 June | 31 December | ||||||
2025 | 2024 | 2025 | 2024 | ||||||
Notes | Baht'000 | Baht'000 | Baht'000 | Baht'000 | |||||
Liabilities and equily | |||||||||
Current liabilities | |||||||||
Trade and other currenI payables | 14 | 62,723 | 74,223 | 31,313 | 39,195 | ||||
Contract liabilities - current | 190,477 | 201,987 | 58,451 | 67,362 | |||||
Short-term loan from a related party | 21.5 | 42,000 | |||||||
Current portion of lease liabilities | 15 | 44,833 | 46,132 | 21,900 | 21,262 | ||||
Corporate income tax payable | 28,050 | 26,545 | 13,735 | 13,263 | |||||
Other current liabilities | 25,719 | 31,695 | 14,529 | 14,451 | |||||
Total current liabilities | 351,802 | 380,582 | 181,928 | 155,533 | |||||
Non-current liabilities | |||||||||
Lease liabilities | 15 | 61,025 | 82,292 | 58,550 | 69,668 | ||||
Deferred tax liabilities, net | 17,111 | 21,326 | |||||||
Employee benefits obligation | 45,415 | 44,532 | 20,324 | 18,854 | |||||
Other non-current liabilities | 873 | 922 | 1,255 | 1,097 | |||||
Total non•current liabilities | 124,424 | 149,072 | 80,129 | 89,64 9 | |||||
Total liabilities | 476,226 | 529,654 | 262,057 | 245,152 |
Consolidated financial information
Separate
financial information
As at 30 June 2025
Notes
Consolidated Separate
financial information financial information
Unaudited Audited Unaudited Audited 30 June 31 December 30 June 31 December
2025 2024 2025 2024
Baht'000 Baht'000 Baht'000 Baht'000
Liabilities and equity (continued) Equity
Share capital
Authorised share capital 877,443,576 ordinary shares
at par value of Baht 0.50 each
438,722 438,722 438,722 438,722
Issued and paid-up share capital | |||||||
867,443,576 ordinary shares | |||||||
paid up at Baht 0.50 each | 433,722 | 433,722 | 433,722 | 433,722 | |||
Premium on paid-up capital | 2,542,304 | 2,542,304 | 2,542,304 | 2,542,304 | |||
Other surpluses (deficits) Surplus on share based payment | 5,145 | 5,145 | 5,145 | 5,145 | |||
Deficit arising from change in ownership interest in subsidiaries | (9,896) | (9,896) | |||||
Warrants | 18 | 18,971 | 26,123 | 18,971 | 26,123 | ||
Retained earnings | |||||||
Appropriated - legal reserve | 43,872 | 43,872 | 43,872 | 43,872 | |||
Appropriated - treasury stocks reserve | 165,103 | 165,103 | |||||
Unappropriated | 475,705 | 637,454 | 210,601 | 418,385 | |||
Less Treasury stocks | 16 | (165,103) | - | (165,103) | |||
Other components of equity (90,941) 1,372 (19,991) (16,369) | |||||||
Equity attributable to owners of the parent | 3,418,882 | 3,680,096 | 3,234,624 | 3,453,182 | |||
Non-controlling interests | 3,990 | 5,693 | |||||
Total equity | 3,422,872 | 3,685,789 | 3,234,624 | 3,453,182 | |||
Total liabilities and equity 3,899,098 4,215,443 3,496,681 3,698,334
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