Boom Leverage
Source Libraryอ่านภาษาไทย

Source Library — every Thai filing, one source at a time

What each source behind a Thai listed company is, where it sits in the Form 56-1 One Report, how to read it and what to look for: MD&A, the auditor's report, related-party transactions and Opp Day.

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Inside the book

Outside the book

The annual filing itself — 4 parts, 9 items

The annual registration statement and annual report in one book, filed by every Thai listed company within 3 months of its year end. Every other source in this library is a section of it or is read against it.

Read the guide

The core

The annual filing itself — 4 parts, 9 items

Form 56-1 One Report

The annual registration statement and annual report in one book, filed by every Thai listed company within 3 months of its year end. Every other source in this library is a section of it or is read against it.

GuideWhat Is Form 56-1 One Report? The 4 Parts, 9 Items, and Where to Start ReadingForm 56-1 One Report is the single annual book that merges the annual registration statement and the annual report of a Thai listed company. It must be filed within 3 months of the fiscal year-end. What is inside, how it replaced Forms 56-1 and 56-2, and a reading order that takes about half an hour.

Inside the 56-1

56-1 Part 1 · Item 4

MD&A

Management's own explanation of why the numbers moved — the densest section of the book, and the one to read first.

GuideWhat Is MD&A? How to Read Management's Discussion in a Thai 56-1 One ReportMD&A (Management Discussion and Analysis) is where a listed company's management explains, in its own words, why the results came out the way they did. In Thailand it is Part 1, Item 4 of Form 56-1 One Report, and it is also published with the quarterly financial statements. What is inside, where to find it, and what to read it against.

From the archive · in English

56-1 Part 3 · before the financial statements

Auditor's report

The independent auditor's opinion on the financial statements. A going-concern paragraph or a key audit matter is the auditor telling you where to look.

GuideWhat Does Going Concern Mean in an Auditor's Report? Material Uncertainty (TSA 570) ExplainedA going-concern paragraph means the auditor has significant doubt that the business can continue for at least 12 more months and is obliged to disclose it — it does not mean the company is going under. How to tell a real material-uncertainty paragraph from the boilerplate sentence every Thai auditor's report contains.GuideWhat Is a Key Audit Matter (KAM)? The 4 Auditor's Opinions in a Thai Annual ReportA Key Audit Matter is the auditor telling you where this year's audit effort went — part of a clean report, not a warning. The four kinds of auditor's opinion, how a KAM differs from an Emphasis of Matter, and the two things in a Thai auditor's report that actually warrant alarm.

Outside the 56-1

SET Opportunity Day — spoken, after each quarter

Opp Day (earnings call)

Management presenting results live and taking questions. Read it against the MD&A: what is said out loud but never written down is the signal.

GuideWhat Is SET Opportunity Day? Where to Watch Past Sessions and How It Differs From a 56-1Opportunity Day is the Stock Exchange of Thailand's quarterly event where listed-company management presents results and answers analysts' questions live; the recordings are public and free. Where to watch them, what they carry that filings do not, and how far to trust an AI transcript.

Coming next

  • Notes to the financial statements

    56-1 Part 3

    The detail behind every line of the statements — open the notes the MD&A points to.

  • Risk factors

    56-1 Part 1 · Item 2.2

    What the company says could go wrong. A risk listed here that also appears in the MD&A has already happened.

  • SET news disclosures

    SET — filed as it happens

    Material events disclosed between annual filings — the news the next 56-1 will have to explain.