10.ҹСԹмšôԹҹ
     10.1 ͺѭйººѭշӤѭ
          (1) ͼͺѭ : تҵ  ͧʴ
                          ѷ   ӡѴ
          (2) ػ§ҹõǨͺ : ͺѭ§ҹǨͺ
               ԹͧѷкѷẺ͹
          (3) ººѭշӤѭ  :-
              (3.1) Ѻ
                    ҡâ·Թ âҤþҳԪԹ Ըѵǹ
ͧҹ ѺաѭҨЫͨТ·Թ  ҤþҳԪԹաÍ
ѺԹѴº

              (3.2) 鹷عþѲҷԹ
                    鹷عþѲҷԹʴҤҷع 觻Сͺµ鹷عҫ觷Թ
ҾѲҷԹФ·ǢͧµçѺç駴͡  鹷عþѲҷԹ͹ҍ
ҡѭշԹ͡þѲաèѴ͢

              (3.3) õ駵鹷عáҤҷعͧԹѾ
                    ѷѹ֡Ҵ͡·Դҡáǹ˹觢ͧҤ÷عͧ
鹷عþѲҷԹѾ
          
              (3.4) Թŧع
                    Թŧع㹺ѷкѷʴԸǹ  ǹԹŧع
ʴҤҷع














     10.2 ػҹСԹмšôԹҹ
          10.2.1 ػҹСԹмšôԹҹͧѷ 3 շҹմѧ

                                                                 ˹:ҷ

                              2538        2539        2540   

                     935,407     764,344     684,625 
鹷عФ            712,010     550,223     633,111 
 (Ҵع) ط             225,704     214,121      15,514 
õ*(ҷ)                 28.38       21.41        1.55 
ӹǹ*                   7,953,425  10,000,000  10,000,000 
ԹѾ                  1,912,728   2,851,730   3,173,794 
˹Թ                      338,973   1,198,854   1,635,404 
ǹͧ                1,573,755   1,652,876   1,538,390 
Ť鹵ѭ*(ҷ)            197.87      165.29      153.84 

     Ըդӹǳҵðҹúѭ Ըն¶ǧ˹ѡ

          10.2.2 ػҹСԹмšôԹҹͧѷ кѷ մѧ

                                                            ˹:ҷ


                              2538        2539        2540   

                     935,407     766,130     609,625 
鹷عФ            712,010     552,009     594,111 
 (Ҵع) ط             225,704     214,121      15,514 
õ*(ҷ)                 28.38       21.41        1.55 
ӹǹ*                   7,953,425  10,000,000  10,000,000 
ԹѾ                  1,912,728   2,860,874   3,952,115 
˹Թ                      338,973   1,207,998   2,247,899 
ǹͧ                1,573,755   1,652,876   1,704,216 
Ť鹵ѭ*(ҷ)            197.87      165.29      170.42 

    Ըդӹǳҵðҹúѭ Ըն¶ǧ˹ѡ

          10.2.3 RATIO ͧѷ кѷ մѧ
          COMMON - SIZE

            ¡                            ѹҷ                           %               
                              
                                  2540        2539        2538     2540  2539  2538     

ԹѾع¹                                                                       
  ԹʴԹҡҤ           79,764.82   42,039.93    9,770.40  2.02  1.47  0.51
  ҧѺ                     10,199.60      -             0.00  0.26  0.00  0.00
  ԹʶҺѹԹ         -        55,013.16      -        -    1.93  0.00
  Ťҧҹѧº     551,994.44  584,769.14  407,920.18 13.97 20.51 21.33 
  鹷عþѲҷԹ                401,856.21  644,052.20  589,119.50 10.17 22.58 30.80
  çҹѺ                 33,518.10      -           -       0.85   -     -  
  ԹѷǢͧѹ          -         8,534.26        0.00   -    0.30  0.00
  ١˹ѷǢͧѹ                715.15      240.73      257.87  0.02  0.01  0.01
  Թǧ˹Ѻҡҧ       34,643.41   25,121.83   33,586.68  0.87  0.88  1.76
  Թǧ˹㹡ëͷԹçҹ   62,532.54   95,023.91   38,636.25  1.58  3.34  2.03
  ԹѾع¹                20,765.30   17,155.52   11,316.63  0.52  0.60  0.59
        ԹѾع¹      1,195,989.571,471,950.681,090,607.51 30.26 51.62 57.03
Թ͡þѲ                  1,260,650.51  925,182.14  494,247.54 31.90 32.44 25.84
Թŧع㹺ѷкѷ       15,822.66   37,617.45    8,487.93  0.40  1.32  0.44
Թ Ҥػó(ط)        1,432,915.10  398,899.62  252,001.25 36.26 13.99 13.17 
ԹѾ                         46,737.35   18,079,70   67,388.14  1.18  0.63  3.52

         ԹѾ            3,952,115.142,851,729.591,912,728.37100.00100.00100.00













            ¡                            ѹҷ                           %               
                              
                                  2540        2539        2538     2540  2539  2538     

˹Թǹͧ                                                                  
˹Թع¹                                                                           
  ԹҡʶҺѹԹ          1,176,327.39  864,930.23  180,400.00 29.76 30.33  9.43
  Թҡ               27,800.00      -           -       0.70   -     -  
  ˹ä                    157,449.59   48,431.26   85,470.10  3.98  1.70  4.47
  ˹ѷǢͧѹ               -           -           -        -    0.00  0.00
  ԹǷж֧˹ 1    100,000.00      -           -       2.53   -     -  
  ˹ԹСѹŧҹ             91,454.11      -           -       2.31  0.00  0.00 
  ¤ҧ                 113,638.86   28,174.43   22,960.17  2.88  0.99  1.20
  ˹Թع¹                   3,530.00    3,938.00    3,938.00  0.09  0.14  0.20 
     ˹Թع¹           1,670,199.95  945,473.92  292,768.27 42.25 33.16 15.30     
Թ                     528,004.00  200,000.00        0.00 13.36  7.01  0.00
˹Թ                           49,695.05   53,379.61   46,204.61  1.26  1.87  2.42
     ˹Թ                  2,247,899.001,198,853.53  338,972.88 56.87 42.04 17.72     
ǹͧ                                                                         
  ع͹                      100,000.00  100,000.00  100,000.00  2.53  3.51  5.23
  ǹԹŤ                  555,000.00  555,000.00  555,000.00 14.05 19.46 29.02
                                                                            
  Ѵ-ͧ        10,000.00   10,000.00   10,000.00  0.25  0.35  0.52
  ѧѴ                   873,390.37  987,876.06  908,755.49 22.10 34.64 47.51 
ǹͧǹ               165,825.77     -            -       4.20   -     -   
     ǹͧ           1,704,216.141,652,676.061,573,755.49 43.13 57.96 82.28

   ˹Թǹͧ      3,952,115.142,851,729.591,912,728.37100.00100.00100.00










            ¡                            ѹҷ                            %                 
                              
                                  2540        2539        2538     2540   2539   2538      

                                                                                  
  ҡâ-Թ                508,270.25  633,447.85  859.951.35  78.52  82.88  91.93 
           -ҤþҳԪԹ      -        16,076.00      995.00    -     2.10   0.11 
                        139,065.85  114,820.61   74,460.44  21.48  15.02   7.96 
                       647,336.10  764,344.46  935,406.79 100.00 100.00 100.00 
                                                                                
  鹷ع                      267,978.77  373,475.60  559,383.82  41.40  48.86  59.80 
  㹡âСú   188,117.84  152,780.55  144,168.45  29.06  19.99  15.42 
  ͡¨                     58,672.35   21,114.35    8,457.26   9.06   2.76   0.90 
  Թ                         -         1,736.98        0.00   0.00   0.23   0.00 
                     514,768.96  549,107.48  712,009.53  79.52  71.84  76.12  
èҡôԹҹ             132,567.14  215,236.98  223,397.26  20.48  28.16  23.88 
ǹ觡(Ҵع)ͧѷ   (21,210.84)   (1,116.41)   2,306.53  (3.28) (0.15)  0.25 
¡þ                    (95,842.00)      -           -      (14.80)              
       
طѺ                  15,514.30   214,120.57  225,703.79   2.40  28.01  24.13 



















                                    ѷ         ѷкѷ                  
 RATO                               2540     2540    2539   2538           

 ѵǹҾͧ (LIGUIDITY RATO)                                              
  ѵǹҾͧ                 =  0.76      0.72     1.56     3.73              
  ѵǹҾͧع           =  0.39      0.38     0.66     1.43       
  ѵǹҾͧԹʴ       =  0.39      0.42     0.30     0.48       
  ѵǹع¹١˹ä         =  1.04      0.95     1.31     3.09        
  ˹               =346.11    377.92   274.81   116.50    ѹ    
  ѵǹع¹ԹҤ        =  0.70      0.63     0.61     0.95       
  ҢԹ             =514.26    575.13   590.16   378.95    ѹ    
  ѵǹع¹˹             =  3.76      1.73     5.58     8.77       
  Ҫ˹                  = 95.86    207.99    64.52    41.05    ѹ    
  CASH CYCLE                      =764.51    745.06   800.46   454.40    ѹ    
 ѵǹʴö㹡ҡ (PROFITABILITY RATIO)                        
  ѵҡâ鹵                    = 47.28     48.65    42.50    35.03    %     
  ѵҡط(͹¡þ)      = 17.20     18.41    28.01    24.13    %     
  ѵҡط                     =  2.40      2.56    28.01    24.13    %      
  ѵҼŵͺ᷹(͹¡þ)=  7.24      6.53    13.27    18.76    %     
  ѵҼŵͺ᷹               =  1.01      0.91    13.27    18.76    %     
 ѵǹʴԷҾ㹡ôԹ (EFFICTENCY RATIO)                            
  ѵҼŵͺ᷹ԹѾ              =  3.51      2.82     8.99    13.92    %     
  (͹¡þ)                                                              
  ѵҼŵͺ᷹ԹѾ              =  0.49      0.39     8.99    13.92    %     
  ѵҼŵͺ᷹ԹѾ          = 29.99     10.08    72.82   118.68    %     
  (͹¡þ)                                                                         
  ѵҼŵͺ᷹ԹѾ          =  9.50      3.23    72.82   118.68    %     
  ѵҡع¹ͧԹѾ         =  0.20      0.15     0.32     0.58       
 ѵǹº·ҧԹ (FINANCIAL POLICY RATIO)                        
  ѵǹ˹Թǹͧ        =  1.06      1.32     0.73     0.22       
  ѵǹöд͡     =  3.26      2.72     4.11     8.02       







                                    ѷ         ѷкѷ                  
 RATO                               2540     2540    2539   2538           

  ѵǹöм١ѹ   =  0.07     0.06     0.95      3.34                    
 ѵǹöм١ѹ      = 0.47    0.56    1.27      2.11              
  (CASH BASIS)                                                                 
  ѵҡèԹѹ(͹¡þ)=  n.a.    60.72    63.05     31.01    %     


              ¡                             ѷ                                ѷкѷ                    
                                                 ѹҷ                                                     
                                 
                                       2540         2539         2538     2540          2539       2538       

ԹʴҡԨԹҹ                                                                               
/ŧŧ                                                                                               
ط/á͹¡þ           111,356.31    214,120.57  229,490   111,356.31    214,120.57  229,490                       
Ҥ¨µѴѭ             32,664.55     26,631.40   17,163    33,376.08     26,847.06   17,163 
()Ҵعҡáè˹ԹѾ        (47.61)      295.07             (47.61)       295.06          
                                                                                      -              
èҡâ·Թѷ            16,966.23                              -             -              
()ҡè˹Թŧع          (7,855.95)                          (7,855.95)                       
ѷ                                                                                                   
ǹ()Ҵعͧѷ           4,244.60      1,116.41    3,398    (1,289.17)    (2,542.11)     701  
кѷ                                                                                                
ǹͧǹ                                                        (3,321.10)      (780.02)         
Թع                           55,013.16   (55,013.16)  13,397    55,013.16     55,013.16   13,397  
١˹ä                                                                                             -   
ҧѺ                               115.44       -                     115.44                        
Ťҧҹѧ¡             32,774.70  (176,848.96)  (3,082)   32,774.70   (176,848.96)  (3,082)
鹷عþѲҷԹ                       242,195.99   208,947.23 (620,442)  242,195.99    208,947.23 (625,995)






             ¡                                ѷ                              ѷкѷ                          
                                                   ѹҷ                                                    
                                 
                                      2540           2539       2538       2540          2539        2538      

çҹѺ                     (33,518.10)                         (33,518.10)                       
١˹ԹѷǢͧ        8,059.83      (8,517.10)  (5,275)     (474.43)         17.16       727  
Թǧ˹Ѻҡҧ            (9,174.08)      8,464.85   12,912    (9,174.08)      8,464.85    12,912
Թǧ˹㹡ëͷԹçҹ        32,491.37     (56,387.67)            32,491.37     (56,387.67)         
ԹѾع¹                     (2,911.13)     (5,838.89)  (3,096)  (13,898.98)     (6,212.21)    (754)
ԹѾ                                (6.30)                (34,049)   (9,593.31)    (26,580.06) (34,052)  
˹кѭԹҨҡѷǢͧ   30,368.56         -        (1,000)       -              -       (1,000)
˹ä                          56,294.12     (44,299.26)  19,869     132,587.06   (44,299.26) (19,869)
˹ԹСѹŧҹ                  (8,422.91)      7,260.43               67,885.37     7,260.43          
¤ҧ                       24,351.99       5,214.25  (13,990)     84,355.38     6,343.30  (13,991)
˹Թع¹                       (1,553.84)        -                     (453.54)        45.55      (81)
˹Թ                              (3,684.56)      7,175.00              (3,684.56)     7,175.00          
ԹԡԹѭոҤ                                                                                      (8)
ҧǴѧѺ                                            (88,108)                             (88,108)
ԹѴԹѺǧ˹Ҩҡ١                                    5,586                                5,586 
ԹʴطԨҡԨԹҹ      579,722.37     132,320.17 (467,227)   708,820.02     110,852.77(467,226)
ԹʴҡԨѴԹ                                                                                 
ԹѺҡáʶҺѹԹ             2,181,450.00  1,948,730.23  531,827  2,539,090.02  1,948,730.23  531,827 
ԹѺҡ                    529,414.89         -                 529,414.89         -              
ԹѺҡع                                              555,000                              555,000  
¤׹ԹʶҺѹԹ             (1,965,894.83)(1,064,200.00)(398,734)(1,965,894.83)(1,064,200.00)(398,734)
¤׹Թ                   (501,614.89)        -                (501,614.89)                       
Թѹ                         (130,000.00)  (135,000.00) (70,000)  (130,000.00)  (135,000.00) (70,000)
´Թ                                                  (40,751)                             (40,751)
ԹʴطԨҡԨѴԹ        113,355.17    749,530.23  577,342    470,995.19    749,530.23  577,342           
                                 




OPT 1.50                                                                           h &   N  n 