Chememan Public Company Limited

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Consolidated Financial Reporting · FY 2025 · All Entities

Situation Overview — FY 2025 Consolidated

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Total Revenue

1.6MTHB K
PY: 1.7M THB K-6.7%

Gross Profit

391,306THB K
PY: 425,800 THB K-8.1%

Gross Margin

24.7%
PY: 25.1 %-1.6%

Net Income

208,698THB K
PY: 245,300 THB K-14.9%

Net Margin

13.2%
PY: 14.4 %-8.3%

EBITDA

328,500THB K
PY: 362,100 THB K-9.3%

Diagnostic Analysis — Why Is This Happening?

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Revenue & Net Income Trend (with YoY%)

Revenue declined in Q2-Q3 but recovered Q4. Net income gap widened due to FX losses and rising SG&A.

JanFebMarAprMayJunJulAugSepOctNovDec070140210280THB M-9-6-303
  • Revenue CY
  • Revenue PY
  • Net Income CY
  • Revenue YoY%

P&L Waterfall — Where Revenue Goes

COGS consumes 75.3% of revenue. FX loss of 66M THB is the 3rd largest cost bucket.

RevenueCOGSGross ProfitSelling ExpAdmin ExpOther IncomeFX Gain/LossTaxNet Income-1600M-800M0M800M1600M

Revenue Bridge — YoY Decomposition

Volume decline (-47.6M) and lost customers (-42.4M) are primary drags. Price erosion adds -25.5M.

-600060012001800PY RevenueVolumeEffectPrice EffectMix EffectFXTranslationNewProductsLostCustomersCY Revenue

Gross Margin Pressure (MoM Trend)

GPM compressed from 25.1% to 24.7% YoY. COGS % of revenue rose above industry benchmark of 73%.

JanFebMarAprMayJunJulAugSepOctNovDec2022242628PY Avg 25.1%
  • GPM CY
  • GPM PY

Revenue (THB M) vs Volume (K Tons) — Monthly

Volume dropped -7.3% YoY while revenue fell -6.7% — ASP held relatively stable. Volume is the primary revenue driver.

JanFebMarAprMayJunJulAugSepOctNovDec070140210280THB M0306090120K Tons
  • Revenue CY (M)
  • Revenue PY (M)
  • Volume CY (KT)
  • Volume PY (KT)

Average Selling Price (THB/Ton) — CY vs PY

ASP averaged 2,258 THB/Ton CY vs 2,224 PY (+1.5%). Price held firm despite volume decline — pricing power intact.

JanFebMarAprMayJunJulAugSepOctNovDec21702205224022752310THB/Ton02468
  • ASP CY
  • ASP PY
  • ASP YoY%

Monthly Revenue Decomposition — Volume vs Price Effect

Volume effect dominates: Apr-Jun volume loss drove -33M THB. Price effect was mixed but smaller magnitude.

JanFebMarAprMayJunJulAugSepOctNovDec-24-16-808THB M
  • Volume Effect (M)
  • Price Effect (M)

Product Revenue vs Volume vs ASP

COAL-G: highest revenue but ASP declining. HL Trading: volume & ASP both growing — strongest product.

COAL-GHL TradingHLLDLLQLLSLSGLSC0200400600800THB M / K Tons01500300045006000THB/Ton
  • Revenue (M)
  • Volume (KT)
  • ASP (THB/Ton)

Operating Leverage — SG&A vs Revenue Growth

NEGATIVE operating leverage: SG&A grew +8.5% while revenue declined -6.7%. SG&A ratio deteriorated from 9.1% to 10.6%.

Q1'24Q2'24Q3'24Q4'24Q1'25Q2'25Q3'25Q4'25-12-6061289101112
  • Revenue Growth %
  • SG&A Growth %
  • SG&A % of Rev

Other Income / (Expense) — FX Distortion

FX loss of 65.8M THB (vs 15.2M PY) distorts profitability. Excluding FX, other income grew +30.6%.

-80K-40K0K40K80KDividendIncomeInterestIncomeMgmt FeeIncomeFXGain/(Loss)Other
  • FY 2025
  • FY 2024

Revenue Volume vs Gross Margin — Monthly

Higher revenue months correlate with higher GPM — scale economies exist. CY GPM consistently below PY.

JanFebMarAprMayJunJulAugSepOctNovDec070140210280222427
  • Revenue (M)
  • GPM CY %
  • GPM PY %

Entity Revenue Contribution

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CMAN-THCMAN-AUHLL-VNNM-VN03006009001200-20%-10%0%10%20%
  • Revenue (M)
  • YoY %

P&L Statement Detail

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Statement of Comprehensive Income — FY 2025

AccountQ1Q2Q3Q4QoQ %YTD 2025YTD 2024QoQ %% Rev
Revenue415K380K395K397K+0.4%1.6M1.7M-4.4%
100.0%
COGS-312K-290K-298K-295K+0.9%-1.2M-1.3M+6.2%
75.3%
Gross Profit103K90K97K101K+4.4%391K386K+1.4%
24.7%
Selling Expenses-21K-22K-23K-24K-2.3%-89K-80K-12.3%
5.6%
Admin Expenses-19K-19K-20K-20K-1.7%-79K-75K-5.1%
5.0%
Operating Profit63K49K54K57K+6.4%223K232K-3.5%
14.1%
Other Income/(Expense)28K25K26K25K-6.3%103K79K+30.6%
6.5%
FX Gain/(Loss)-15K-18K-16K-18K-12.8%-66K-15K-332.9%
4.1%
Profit Before Tax77K56K64K64K-0.4%261K295K-11.7%
16.4%
Tax-14K-12K-13K-13K-4.5%-52K-90K+41.8%
3.3%
Net Income63K44K52K51K-1.6%209K206K+1.5%
13.2%

Absolute values (THB). Click ▸ to expand sub-items. Click ⤴ to drill through to detail. Time level: Quarterly (QoQ%)