Page 140 - annual report AUCT 2025_Eng

Business Operation and Operating Results Corporate Governance Financial Statements Attachments
Union Auction Public Company Limited
Statement of cash flows
For the year ended 31 December 2025
Note 2025 (Unit : Baht)
2024
Cash flows from operating activities
Profit before tax 252,481,130 463,251,095
Adjustments to reconcile profit before tax to
net cash provided by (paid from) operating activities:
Depreciation and amortisation 174,229,946 161,578,122
Increase (decrease) in allowance for expected credit losses 8 151,462 (2,454,304)
Write-off of other current receivable 34,612 2,315,732
(Gain) loss on disposal of equipment 1,085,321 (239,821)
Loss on write-off of intangible assets 26,950 42,439
Gain on write-off of right-of-use assets and lease modification (543,917) (119,917)
Increase (decrease) in provision for employee benefits 600,458 (1,452,301)
Interest income (5,101,871) (8,431,274)
Finance cost 31,084,177 26,989,281
Profit from operating activities before
changes in operating assets and liabilities 454,048,268 641,479,052
Operating assets (increase) decrease
Trade and other current receivables 67,746,936 (52,517,422)
Other current assets (8,418,306) (9,155,391)
Other non-current financial assets 329,121 (772,373)
Operating liabilities increase (decrease)
Trade and other current payables (160,035,893) (77,698,376)
Other current liabilities (575,307) 27,601
Other non-current financial liabilities (228,815) 5,063,972
Cash flows from operating activities 352,866,004 506,427,063
Cash paid for corporate income tax (65,983,110) (101,390,453)
Net cash flows from operating activities 286,882,894 405,036,610
The accompanying notes are an integral part of the financial statements.
140
Annual Registration Statement / Annual Report 2025
(Form 56-1 One Report)