Income Statement Royal Plus OTC Markets

Stocks

RYPLF

THA761010R18

Non-Alcoholic Beverages

Market Closed - OTC Markets			5-day change	1st Jan Change
- ^USD	-.--%		-.--%	-

08-13	Royal Plus Public Company Limited Announces Company Secretary Changes, Effective August 13, 2026	CI
06-02	Royal Plus Public Company Limited Announces CFO Changes, Effective June 1, 2026	CI

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Published financial data: ROYAL PLUS

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	1B	1.43B	1.41B	1.42B	1.31B
Other Revenues, Total	6.29M	16.78M	18.98M	7.67M	7.71M
Total Revenues	1.01B	1.44B	1.43B	1.43B	1.32B
Cost of Goods Sold, Total	729M	1B	1.01B	1.14B	1.17B
Gross Profit	281M	443M	417M	289M	151M
Selling General & Admin Expenses, Total	165M	195M	191M	218M	229M
Other Operating Expenses, Total	165M	195M	191M	218M	229M
Operating Income	116M	248M	226M	70.37M	-78.2M
Interest Expense, Total	-8.74M	-1.48M	-789K	-848K	-7.47M
Net Interest Expenses	-8.74M	-1.48M	-789K	-848K	-7.47M
Currency Exchange Gains (Loss)	-	12.45M	9.78M	-12.63M	5.63M
EBT, Excl. Unusual Items	107M	259M	235M	56.89M	-80.03M
EBT, Incl. Unusual Items	107M	259M	235M	56.89M	-80.03M
Income Tax Expense	21.15M	51.03M	46.48M	13.93M	-1.79M
Earnings From Continuing Operations	85.63M	208M	188M	42.96M	-78.25M
Net Income to Company	85.63M	208M	188M	42.96M	-78.25M
Net Income - (IS)	85.63M	208M	188M	42.96M	-78.25M
Net Income to Common Incl Extra Items	85.63M	208M	188M	42.96M	-78.25M
Net Income to Common Excl. Extra Items	85.63M	208M	188M	42.96M	-78.25M
Per Share Items
Net EPS - Basic	0.17	0.34	0.28	0.06	-0.12
Basic EPS - Continuing Operations	0.17	0.34	0.28	0.06	-0.12
Basic Weighted Average Shares Outstanding	500M	607M	670M	670M	670M
Net EPS - Diluted	0.17	0.34	0.28	0.06	-0.12
Diluted EPS - Continuing Operations	0.17	0.34	0.28	0.06	-0.12
Diluted Weighted Average Shares Outstanding	500M	607M	670M	670M	670M
Normalized Basic EPS	0.13	0.27	0.22	0.05	-0.07
Normalized Diluted EPS	0.13	0.27	0.22	0.05	-0.07
Dividend Per Share	0.12	0.13	0.12	0.06	-
Payout Ratio	-	28.9	46.27	187.13	-51.37
Supplemental Items
EBITDA	153M	295M	287M	177M	63.13M
EBITA	116M	248M	226M	70.37M	-78.2M
EBIT	116M	248M	226M	70.37M	-78.2M
Total Revenues (As Reported)	1.01B	1.46B	1.44B	1.43B	1.33B
Effective Tax Rate - (Ratio)	19.8	19.73	19.82	24.48	2.23
Total Current Taxes	25.85M	52.88M	45.88M	10.85M	-
Total Deferred Taxes	-4.7M	-1.84M	603K	3.08M	-1.79M
Normalized Net Income	66.74M	162M	147M	35.56M	-50.02M
Supplemental Operating Expense Items
Selling and Marketing Expenses	65.61M	97.99M	86.5M	103M	102M
General and Administrative Expenses	99.43M	97M	105M	115M	127M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	37.9M	578M	379M	77.5M	93.56M
Total Cash And Short Term Investments	37.9M	578M	379M	77.5M	93.56M
Accounts Receivable, Total	53.66M	63.64M	89.52M	42.71M	37.63M
Other Receivables	16.16M	24.19M	21.98M	28.11M	16.33M
Total Receivables	69.82M	87.83M	111M	70.82M	53.96M
Inventory	119M	120M	112M	147M	193M
Other Current Assets, Total	4.76M	34.93M	43.87M	29.57M	15.49M
Total Current Assets	231M	821M	646M	325M	356M
Gross Property Plant And Equipment	674M	797M	1.26B	1.62B	1.93B
Accumulated Depreciation	-210M	-253M	-309M	-403M	-543M
Net Property Plant And Equipment	464M	545M	948M	1.21B	1.38B
Other Intangibles, Total	3.09M	3.58M	3.66M	5.43M	5.56M
Deferred Tax Assets Long-Term	6.77M	8.99M	8.38M	5.39M	7.52M
Other Long-Term Assets, Total	21.42M	73.54M	78.3M	143M	64.57M
Total Assets	727M	1.45B	1.68B	1.69B	1.82B
Liabilities
Accounts Payable, Total	98.63M	92.49M	155M	99.83M	79.83M
Accrued Expenses, Total	68.12M	30.38M	32.91M	26	25.27M
Short-term Borrowings	44.78M	66.86K	-	105M	78M
Current Portion of Long-Term Debt	28.12M	-	4.21M	4.21M	59.21M
Current Portion of Leases	353K	-	1.29M	910K	1.34M
Current Income Taxes Payable	20.64M	22.51M	28.39M	-	-
Other Current Liabilities	39.02M	41.27M	69.07M	128M	94.91M
Total Current Liabilities	300M	187M	290M	338M	339M
Long-Term Debt	57.49M	-	22.72M	18.5M	259M
Long-Term Leases	-	-	2.79M	1.87M	947K
Pension & Other Post Retirement Benefits	8.18M	11.94M	14.09M	16.45M	21.1M
Total Liabilities	365M	199M	330M	375M	620M
Common Stock, Total	250M	335M	335M	335M	335M
Additional Paid In Capital	12.5M	674M	674M	674M	674M
Retained Earnings	98.7M	245M	346M	308M	188M
Comprehensive Income and Other	-	-	-	-329K	-
Total Common Equity	361M	1.25B	1.35B	1.32B	1.2B
Total Equity	361M	1.25B	1.35B	1.32B	1.2B
Total Liabilities And Equity	727M	1.45B	1.68B	1.69B	1.82B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	500M	670M	670M	670M	670M
ECS Total Common Shares Outstanding	500M	670M	670M	670M	670M
Book Value / Share	0.72	1.87	2.02	1.97	1.79
Tangible Book Value	358M	1.25B	1.35B	1.31B	1.19B
Tangible Book Value Per Share	0.72	1.87	2.02	1.96	1.78
Total Debt	131M	66.86K	31M	130M	399M
Net Debt	92.84M	-578M	-348M	52.58M	305M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	29.33M	54.32M	42.16M	51.19M	66.54M
Inventories - Work In Process, Total	42.24M	53.89M	50.3M	58.96M	67.17M
Inventories - Finished Goods, Total	57.42M	20.48M	18.79M	28.67M	25.56M
Inventories - Others	4.28M	6.13M	5.82M	12.53M	44.23M
Land - (BS)	55.12M	69.27M	70.36M	79.88M	86.59M
Buildings, Total	322M	341M	437M	489M	574M
Machinery, Total	255M	302M	364M	809M	898M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	85.63M	208M	188M	42.96M	-78.25M
Depreciation & Amortization - CF	37.23M	47.39M	61.35M	106M	141M
Depreciation & Amortization, Total	37.23M	47.39M	61.35M	106M	141M
(Gain) Loss From Sale Of Asset	1.84M	132K	-3.54M	-317K	151K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	9.74M	-
Asset Writedown & Restructuring Costs	-555K	-	-	-	-
Other Operating Activities, Total	44.75M	18.52M	14.64M	-19.36M	13.8M
Change In Accounts Receivable	-34.59M	-9.98M	-25.87M	46.81M	5.08M
Change In Inventories	1.52M	-16.26M	1.88M	-38.64M	-52.54M
Change In Accounts Payable	-14.84M	-6.13M	62.02M	-54.68M	-20M
Change in Other Net Operating Assets	17.59M	-68.96M	5M	43.43M	-6.16M
Cash from Operations	139M	172M	304M	136M	3.4M
Capital Expenditure	-36.16M	-181M	-450M	-457M	-208M
Sale of Property, Plant, and Equipment	442K	-	602K	3.57M	72.71K
Sale (Purchase) of Intangible assets	-652K	-1.15M	-476K	-2.34M	-851K
Other Investing Activities, Total	277K	1.09M	9.14M	331K	1.18M
Cash from Investing	-36.09M	-181M	-440M	-456M	-208M
Short Term Debt Issued, Total	-	-	-	105M	-
Long-Term Debt Issued, Total	40M	-	29.51M	-	300M
Total Debt Issued	40M	-	29.51M	105M	300M
Short Term Debt Repaid, Total	-73.03M	-44.71M	-66.86K	-	-26.58M
Long-Term Debt Repaid, Total	-31.83M	-85.97M	-3.85M	-5.5M	-5.53M
Total Debt Repaid	-105M	-131M	-3.91M	-5.5M	-32.11M
Issuance of Common Stock	-	765M	-	-	-
Common Dividends Paid	-	-60M	-87.02M	-80.4M	-40.2M
Common & Preferred Stock Dividends Paid	-	-60M	-87.02M	-80.4M	-40.2M
Other Financing Activities, Total	-8.4M	-25.75M	-789K	-848K	-7.47M
Cash from Financing	-73.26M	549M	-62.21M	17.84M	220M
Net Change in Cash	29.22M	540M	-199M	-302M	16.06M
Supplemental Items
Cash Interest Paid	8.4M	2.28M	789K	848K	7.47M
Cash Income Tax Paid (Refund)	12.2M	46.31M	40M	39.24M	-
Levered Free Cash Flow	79.62M	-69.91M	-174M	-347M	-164M
Unlevered Free Cash Flow	85.08M	-68.98M	-173M	-347M	-159M
Change In Net Working Capital	-12.46M	89.53M	-74.5M	37.24M	43.04M
Net Debt Issued / Repaid	-64.86M	-131M	25.6M	99.08M	268M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	10.2	14.21	8.99	2.61	-2.79
Return on Total Capital	14.99	17.74	10.68	3.11	-3.21
Return On Equity %	26.89	25.72	14.42	3.22	-6.23
Return on Common Equity	26.89	25.72	14.42	3.22	-6.23
Margin Analysis
Gross Profit Margin %	27.79	30.64	29.22	20.16	11.45
SG&A Margin	16.35	13.5	13.41	15.25	17.38
EBITDA Margin %	15.13	20.42	20.11	12.34	4.78
EBITA Margin %	11.44	17.14	15.81	4.92	-5.92
EBIT Margin %	11.44	17.14	15.81	4.92	-5.92
Income From Continuing Operations Margin %	8.48	14.37	13.18	3	-5.93
Net Income Margin %	8.48	14.37	13.18	3	-5.93
Net Avail. For Common Margin %	8.48	14.37	13.18	3	-5.93
Normalized Net Income Margin	6.61	11.19	10.27	2.49	-3.79
Levered Free Cash Flow Margin	7.89	-4.84	-12.17	-24.27	-12.43
Unlevered Free Cash Flow Margin	8.43	-4.77	-12.14	-24.23	-12.08
Asset Turnover
Asset Turnover	1.43	1.33	0.91	0.85	0.75
Fixed Assets Turnover	2.17	2.87	1.91	1.32	1.02
Receivables Turnover (Average Receivables)	27.8	24.35	18.38	21.53	32.67
Inventory Turnover (Average Inventory)	5.63	8.38	8.71	8.83	6.88
Short Term Liquidity
Current Ratio	0.77	4.4	2.23	0.96	1.05
Quick Ratio	0.36	3.57	1.69	0.44	0.44
Operating Cash Flow to Current Liabilities	0.46	0.92	1.05	0.4	0.01
Days Sales Outstanding (Average Receivables)	13.13	14.99	19.85	17	11.17
Days Outstanding Inventory (Average Inventory)	64.85	43.56	41.92	41.43	53.08
Average Days Payable Outstanding	54.7	34.75	45.03	39.52	27
Cash Conversion Cycle (Average Days)	23.27	23.81	16.74	18.92	37.26
Long Term Solvency
Total Debt/Equity	36.2	0.01	2.29	9.88	33.32
Total Debt / Total Capital	26.58	0.01	2.24	8.99	24.99
LT Debt/Equity	15.92	-	1.88	1.55	21.74
Long-Term Debt / Total Capital	11.69	-	1.84	1.41	16.31
Total Liabilities / Total Assets	50.28	13.68	19.59	22.15	34.12
EBIT / Interest Expense	13.22	167.13	285.73	83.03	-10.47
EBITDA / Interest Expense	17.48	199.11	363.46	208.35	8.46
(EBITDA - Capex) / Interest Expense	13.34	77.31	-206.06	-331.24	-19.4
Total Debt / EBITDA	0.86	0	0.11	0.74	6.32
Net Debt / EBITDA	0.61	-1.96	-1.21	0.3	4.83
Total Debt / (EBITDA - Capex)	1.12	0	-0.19	-0.46	-2.75
Net Debt / (EBITDA - Capex)	0.8	-5.05	2.14	-0.19	-2.11
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-8.77	43.14	-1.25	0.28	-7.74
Gross Profit, 1 Yr. Growth %	-0.98	57.79	-5.83	-30.8	-47.59
EBITDA, 1 Yr. Growth %	11.47	89.82	-2.77	-38.45	-64.25
EBITA, 1 Yr. Growth %	19.51	109.51	-8.94	-68.8	-211.12
EBIT, 1 Yr. Growth %	19.51	109.51	-8.94	-68.8	-211.12
Earnings From Cont. Operations, 1 Yr. Growth %	49.66	142.47	-9.43	-77.15	-282.12
Net Income, 1 Yr. Growth %	49.66	142.47	-9.43	-77.15	-282.12
Normalized Net Income, 1 Yr. Growth %	40.44	142.24	-9.33	-75.74	-240.67
Diluted EPS Before Extra, 1 Yr. Growth %	49.66	99.84	-17.99	-77.15	-282.12
Accounts Receivable, 1 Yr. Growth %	189.88	18.6	40.65	-52.29	-11.89
Inventory, 1 Yr. Growth %	-15.23	1.34	-7.38	31.88	31.11
Net Property, Plant and Equip., 1 Yr. Growth %	-0.9	17.41	74.05	27.9	14.09
Total Assets, 1 Yr. Growth %	5.54	99.88	16	0.42	7.41
Tangible Book Value, 1 Yr. Growth %	31.56	249.05	8.08	-2.93	-9.15
Common Equity, 1 Yr. Growth %	31.07	247.05	8.06	-2.79	-9.1
Cash From Operations, 1 Yr. Growth %	-53.85	24.36	76.13	-55.14	-97.5
Capital Expenditures, 1 Yr. Growth %	-49.78	399.21	149.05	1.73	-54.53
Levered Free Cash Flow, 1 Yr. Growth %	-	-185.98	148.47	99.91	-52.75
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-179.5	151.09	100.17	-54.03
Dividend Per Share, 1 Yr. Growth %	-	8.33	-7.69	-50	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	14.28	18.89	-0.49	-3.82
Gross Profit, 2 Yr. CAGR %	-	25	21.9	-19.27	-39.78
EBITDA, 2 Yr. CAGR %	-	46.75	35.85	-22.64	-53.09
EBITA, 2 Yr. CAGR %	-	60.08	38.12	-46.7	-41.12
EBIT, 2 Yr. CAGR %	-	60.08	38.12	-46.7	-41.12
Earnings From Cont. Operations, 2 Yr. CAGR %	-	90.49	48.19	-54.51	-35.49
Net Income, 2 Yr. CAGR %	-	90.49	48.19	-54.51	-35.49
Normalized Net Income, 2 Yr. CAGR %	-	84.45	48.21	-53.1	-41.58
Diluted EPS Before Extra, 2 Yr. CAGR %	-	72.94	28.02	-56.71	-35.49
Accounts Receivable, 2 Yr. CAGR %	-	85.42	29.16	-18.08	-35.16
Inventory, 2 Yr. CAGR %	-	-7.31	-3.12	10.52	31.5
Net Property, Plant and Equip., 2 Yr. CAGR %	-	7.86	42.95	49.2	20.8
Total Assets, 2 Yr. CAGR %	-	45.24	52.27	7.93	3.85
Tangible Book Value, 2 Yr. CAGR %	-	114.29	94.23	2.43	-6.09
Common Equity, 2 Yr. CAGR %	-	113.28	93.66	2.49	-6
Cash From Operations, 2 Yr. CAGR %	-	-24.24	48	-11.11	-89.41
Capital Expenditures, 2 Yr. CAGR %	-	58.34	252.6	59.17	-31.98
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	46.16	122.87	-2.81
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	41.28	124.19	-4.07
Dividend Per Share, 2 Yr. CAGR %	-	-	0	-32.06	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	8.85	12.33	-2.97
Gross Profit, 3 Yr. CAGR %	-	-	13.74	0.94	-30.1
EBITDA, 3 Yr. CAGR %	-	-	27.93	4.34	-40.19
EBITA, 3 Yr. CAGR %	-	-	32.64	-15.88	-31.91
EBIT, 3 Yr. CAGR %	-	-	32.64	-15.88	-31.91
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	48.68	-20.54	-27.77
Net Income, 3 Yr. CAGR %	-	-	48.68	-20.54	-27.77
Normalized Net Income, 3 Yr. CAGR %	-	-	45.57	-18.93	-32.36
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	34.86	-27.92	-30.12
Accounts Receivable, 3 Yr. CAGR %	-	-	69.1	-7.33	-16.07
Inventory, 3 Yr. CAGR %	-	-	-7.33	7.37	17
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	26.52	37.74	36.44
Total Assets, 3 Yr. CAGR %	-	-	34.76	32.54	7.75
Tangible Book Value, 3 Yr. CAGR %	-	-	70.57	54.14	-1.59
Common Equity, 3 Yr. CAGR %	-	-	70.03	53.91	-1.53
Cash From Operations, 3 Yr. CAGR %	-	-	0.36	-0.58	-72.97
Capital Expenditures, 3 Yr. CAGR %	-	-	84.14	132.99	4.83
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	62.24	32.89
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	58.68	32.21
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-20.63	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	3.59
Gross Profit, 5 Yr. CAGR %	-	-	-	-	-11.8
EBITDA, 5 Yr. CAGR %	-	-	-	-	-14.36
EBITA, 5 Yr. CAGR %	-	-	-	-	-4.15
EBIT, 5 Yr. CAGR %	-	-	-	-	-4.15
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	6.46
Net Income, 5 Yr. CAGR %	-	-	-	-	6.46
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	1.03
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	0.41
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	15.24
Inventory, 5 Yr. CAGR %	-	-	-	-	6.59
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	24.2
Total Assets, 5 Yr. CAGR %	-	-	-	-	21.42
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	34.35
Common Equity, 5 Yr. CAGR %	-	-	-	-	34.14
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	-59.18
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	23.63