The finance terms used in these reports

FP&A การวางแผนและวิเคราะห์ทางการเงิน

Financial Planning & Analysis: using financial information to support business decisions.

Actual ผลจริง

Results recorded for a closed accounting period.

Budget งบประมาณ

The approved plan used as a comparison baseline.

Latest Estimate ประมาณการล่าสุด

The latest forecast, combining closed-month actuals with an estimate for the remaining months.

YTD ยอดสะสมตั้งแต่ต้นปี

Year to date: cumulative flows, such as revenue, from the start of the year to the selected month.

FY ปีบัญชี

Full financial year. The example pack uses January to December.

Forecast ประมาณการ

An estimate updated using current information and assumptions.

Variance ผลต่างจากงบประมาณ

The difference between actual and budget, calculated as Actual − Budget. Read its direction according to the line type.

pp จุดเปอร์เซ็นต์

Percentage points: a change from 30% to 32% is an increase of 2 percentage points.

Gross margin อัตรากำไรขั้นต้น

Gross profit divided by revenue. An aggregate margin must be calculated from totals, not by averaging percentages.

EBITDA กำไรก่อนดอกเบี้ย ภาษี ค่าเสื่อมราคา และค่าตัดจำหน่าย

Earnings before interest, tax, depreciation and amortisation. It is not cash flow.

COGS ต้นทุนขาย

Cost of goods sold, which is different from total purchases during the month.

OPEX / SG&A ค่าใช้จ่ายในการดำเนินงาน

Operating expenses: selling and administrative payroll, marketing, freight and office costs. Factory payroll sits in production cost instead.

FTE จำนวนพนักงานเทียบเต็มเวลา

Full-time equivalent: for example, two half-time employees equal one FTE.

CFO กระแสเงินสดจากการดำเนินงาน

Operating cash flow: net profit plus depreciation, adjusted for changes in receivables, inventory and payables.

Working capital เงินทุนหมุนเวียน

Trade working capital = receivables + inventory − payables: the cash tied up in day-to-day operations.

CAPEX รายจ่ายลงทุน

Capital expenditure on assets expected to provide benefits over multiple periods.

Depreciation ค่าเสื่อมราคา

Spreading an asset's cost over its useful life as an expense. It is not a cash payment.

DSO ระยะเวลาเก็บเงินจากลูกหนี้

Days sales outstanding: an approximation of how long receivables take to convert into cash.

DIO ระยะเวลาถือครองสินค้าคงเหลือ

Days inventory outstanding: closing inventory ÷ monthly cost of sales × days in the month, an approximation.

Scenario สถานการณ์จำลอง

Base, Upside and Downside cases that run different driver sets through the same formulas. They are illustrations, not probabilities.

Reading and editing essentials

1. Always check the company, reporting period and currency scale. A displayed value of 1,000 in a THB-thousands table means THB 1,000,000.
2. Actual means recorded results, Budget means plan, and Forecast means estimate. Do not describe a forecast as an achieved result.
3. The usual arithmetic variance is Actual minus Budget. Higher revenue or profit is generally favourable; higher costs require investigation of overspending and activity levels.
4. Revenue and profit are flows that can be summed across months. Cash, receivables and inventory are balances measured at a particular date.
5. Calculate aggregate margin as total profit divided by total revenue. A value of n.a. means a ratio cannot be calculated under the applicable conditions; it should not be replaced with zero without justification.
6. Thai and English workbooks are independent files. Editing one does not update the other. Choose a working master, retain backups and refresh related files consistently.
7. Before using company data, reconcile the accounts and check dates, version names and formula ranges. Adding rows or months may require extending formulas, charts and controls.
8. Read the Checks sheet, but do not treat OK as assurance over everything. Source coverage controls focus on the selected actual month; budget and forecast coverage also need review.
9. All data is illustrative. Adapt costing, tax, calendar and funding policies to the business. The pack is a starting point for management reporting.

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