Thai Airways



(12/08/24)
 
Thai Airways has reported its second quarter
results as the company prepares to file a petition to the Central
Bankruptcy Court for the cancellation of its business
rehabilitation and have the company’s shares resume trading on the
Stock Exchange of Thailand within the second quarter of 2025.

In the second quarter of 2024, Thai Airways and its
subsidiaries reported a total revenue, excluding one-time
transactions, of 43,981 million Baht, 17.7% higher than the same
period last year (37,381 million Baht) but 4.3% lower than
Q1 2024 due to traditional weak travel demand during  the
second quarter
of the year.

In Q2 2024,
Thai Airways served 3.81 million passengers with an average cabin factor
of
73.2%.

Total
expenses, excluding one-time transactions, were 38,056 million
Baht,
32.1% higher than the previous year mainly due to an increase in
variable costs.

Thai Airways' aicraft at BKK. Picture by Steven Howard of TravelNewsAsia.com Click to enlarge.

Thai Airways’ aicraft at BKK. Picture by Steven Howard of TravelNewsAsia.com

Operating
profit, before financial costs and excluding one-time
transactions, was 5,925 million Baht, compared to 8,576 million
Baht profit in Q2 2023.

Thai Airways and its subsidiaries’ financial
costs, according to Financial Reporting Standard No. 9 (TFRS 9),
was 4,796 million Baht.

Thai Airways and its subsidiaries had one-time
items mainly due to loss from foreign exchange and asset
impairment resulting total expense of 809 million Baht.

Consequently, the group reported a net profit of
314 million Baht while in the same period last year, a net profit of 2,273 million
Baht was reported.

Earnings before
interest, tax, depreciation and amortization (EBITDA) after cash
paid for aircraft lease payment amounted to 4,401 million Baht.

In the first six months of 2024, Thai Airways and
its subsidiaries reported a total revenue, excluding one-time
transactions, of 89,936 million Baht, 14% higher than the same
period last year, while the total expenses, excluding one-time
transactions, was 72,935 million Baht, 27.3% higher than the
previous year.

The group reported an H1 2024 operating
profit, before financial costs and excluding one-time
transactions, of 17,001 million Baht, a 21.3% decrease on the same
period in 2023.

Thai Airways and its subsidiaries’ financial costs,
according to Financial Reporting Standard No. 9 (TFRS 9), was
9,403 million Baht.

The group had one-time items
mainly due to loss from foreign exchange and asset impairment
resulting total expense of 4,847 million Baht. Consequently, the
group reported a net profit of 2,738 million Baht
while in the same period last year, it was reported a net profit
of 14,795 million Baht.

Earnings before interest, tax,
depreciation and amortization (EBITDA) after cash paid for
aircraft lease payment amounted to 18,402 million Baht, higher
than the set budget while the net profit is slightly lower than
budget due to loss from foreign exchange rate.

As of 30 June 2024, Thai Airways and its subsidiaries had a total of 77 active aircraft. In the first six months of 2024,
the average aircraft utilization was 13 hours per day, whilst traffic
production (ASK) increased by 15.6%, passenger traffic (RPK)
increased by 10.9% and the average cabin factor was 78.1%, a
decrease on
the previous year’s 81.4%. The total number of passengers carried
was 7.68 million, an increase of 0.81 million (+11.8%) on the same
period last year.

Total assets of Thai Airways and its subsidiaries were
270,526 million Baht, an increase of 31,535 million Baht from 31
December 2023. Total liabilities were 310,956 million Baht, an
increase of 28,823 million Baht on 31 December 2023.

Shareholder equity of Thai Airways and its subsidiaries amounted to
-40,430 million Baht, a negative decrease on 31 December 2023,
by 2,712 million Baht. As of 30 June 2024, cash, cash equivalent
and other current financial assets totalled 81,748 million Baht,
which is 14,618 million Baht higher than that on 31 December 2023.

During the first six months of 2024, Thai Airways
had paid
4,644 million Baht of the total debt in 2024 which is 13,022
million Baht.

In congruent with the business rehabilitation
plan, Thai Airways is preparing a registration statement for sale of
securities and draft prospectus in preparation for its capital
restructuring process which includes (1.1) debt-to-equity
mandatory conversion: in proportion of 100 percent of debt for
Group 4, Creditor, which includes creditor who is THAI’s major
shareholder who is not financial institution namely the Ministry
of Finance; in proportion of 24.50 percent of debt for Group 5
Creditor (financial institution creditors assigned to receive
residual proceeds from the disposal of aircraft, under the
assignment agreements), Group 6, Creditor (unsecured financial
institution creditors) and Creditors in Group 18-31 (bondholder
creditors), (1.2) the debt-to-equity conversion right (in addition
to such 24.50 percent mandatory conversion offered to Creditors in
Group 4, 5, 6 and 18-31, and (2) Offering of newly issued shares
to its pre-capital restructuring shareholders, THAI’s employees
and selected investors by way of private placement, sequentially.

The Company expects that the submission of the registration
statement for sale of securities and the draft prospectus for
capital restructuring to the Securities and Exchange Commission,
Thailand (SEC) and the Stock Exchange of Thailand (SET) will take
place within September 2024.

Subsequently, the exercise of
debt-to-equity conversion right as well as a notification of the
intent to exercise such conversion right are expected to occur
within November 2024, and for the offering of newly issued shares,
the offering and subscription period for Thai Airways’ pre-capital
restructuring shareholders, Thai Airways’ employees and selected
investors are expected to take place within December 2024, subject
to the preparation of relevant documents by the company and
advisors as well as the review process for the filing to become
effective by the SEC.

Thai Airways expects to complete the capital restructuring
by the end of 2024 in accordance with its business rehabilitation
plan with targets to have its shareholders’ equity in the company
2024 fiscal report to be positive, which is one of the key
conditions to the fulfillment of the business rehabilitation.

Thai Airways
expects to file a petition to the Central Bankruptcy Court for the
cancellation of the business rehabilitation and expects its shares
to resume trading on the SET in the second quarter of 2025.

The
definite timeframe of all processes is subject to the proceedings
to be undertaken by the company for the fulfillment of the
business rehabilitation and the consideration of the SEC, the SET,
the Central Bankruptcy Court and other relevant authorities.

Thai Airways previously submitted a petition to commence the
business rehabilitation proceeding to the Central Bankruptcy Court
in May 2020, the Cabinet ordered the Ministry of Finance to reduce
its shareholding in the company to be lower than 50 percent.

Consequently, Thai Airways was no longer considered a state enterprise
which enabled the company to have flexibility in its management,
to elevate its competitiveness, and to effectively transform its
business and undertake actions under the business rehabilitation
plan; for instance: organizational restructuring and downsizing;
fleet  and engine commonality; capital efficiencies including
costs reduction on personnel, aircraft and engine maintenance.

Ancillary and aviation revenues generated from sales and revenue
optimization enabled the company to maximize cash flow and profit.
Route and network expansion to enable seamless connectivity also
supported the government’s Thailand Tourism
Hub strategy.

Thai Airways recently completed the business restructuring and
acquired A320 aircraft from Thai Smile Airways resulting the
airline’s fleet efficiency, competitiveness enhancement,
significant increase of its operational performance, and ability
to enhance route and network planning to meet the demand of
customers.

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