Page 204 - Tata Steel One Report 2024-Eng-Ebook HY

Business Operation and Performance Driving Business Towards Sustainability Corporate Governance Policy Financial Statements Attachments
Tata Steel (Thailand) Public Company Limited
Tata Steel (Thailand) Public Company Limited
Notes to the Consolidated and Separate Financial Statements
Notes to the Consolidated and Separate Financial Statements For the year ended 31 March 2025
For the year ended 31 March 2025
5.2 Capital management
5.2 Capital management
Risk managemeennt t
The Group’s objectives when managing capital are to:
 safeguard their ability to continue as a going concern, to provide returns for shareholders and benefits for other stakeholders, and
 maintain an optimal capital structure to reduce the cost of capital
In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders,
return capital to shareholders, issue new shares or sell assets to reduce debt.
Consistent with others in the industry, the Group monitors capital based on gearing ratio.
The following table shows fair values and carrying amounts of financial assets and liabilities by category, excluding those with the carrying amount approximates fair value.
6 Fair value
6 Fair value
Assets
Financial assets measured at
fair value through profit or loss (FVPL)
Derivative assets - Foreign exchange contracts
Derivative liabilities - Foreign exchange contracts
Fair value 2025 Thousand Level Baht
2 4,990 3 302,880
2 2,965
Fair value 2024 Thousand Baht
773 228,960
6,142
Consolidated financial statements
Financial assets measured at fair value
through other comprehensive income (FVOCI)
Unlisted equity investments
Liabilities
Financial liabilities measured at
fair value through profit or loss (FVPL)
202 Tata Steel (Thailand) Public Company Limited