Unigin Ventures · Insights
Practical guides on fundraising, finance, accounting and tax for startup and SME founders, from the Unigin Ventures team.
Cars and machinery carry VAT; land and buildings carry 3.3% specific business tax, 1% withholding and a transfer fee. The tax base for each, the gain on sale, and a worked example before you set a price.
Read the articleA month-end checklist, how to estimate accrued expenses from documents you have, an example where profit was overstated by 30%, cut-off checks at month-end, and the tax risk at year-end.
A dividend must clear three layers: the legal ceiling, the 5% legal reserve and the cash left after 12 months of commitments. A worked example from 2 million baht of profit, plus the payout steps.
Angels invest their own money; VCs invest a fund with a fixed life. See how that shapes what each wants, and choose your first investors based on your stage and market size.
Find slow-moving stock, compare keeping, discounting and clearing it by the cash each returns, find the sales a discount needs, and handle accounting and tax when selling below cost.
Services performed in Thailand and used abroad can carry 0% VAT. The conditions, real Revenue Department rulings on what qualifies, a monthly VAT calculation, and what to put in contracts and invoices.
Thai labor law treats retirement as termination, so severance of up to 400 days' pay is coming. How to estimate the provision under TFRS for NPAEs, record it each year and handle the tax.
How floating rates tied to MLR and MOR work, a quick formula for extra interest, a worked example of installments, overdraft interest and DSCR at 0.25% to 1.00% higher, and what to do first.
When to start raising, how a bridge compares with a down round and other options, a worked example of founder dilution when the next round prices low, and the Thai company law limits to know.
Measure the capacity of each step, find the bottleneck, calculate the extra work you can accept, rank jobs by profit per bottleneck hour, and expand capacity with the five focusing steps.
How an imprest petty cash fund works, how to size it, the documents every payment needs, a worked replenishment with the journal entry, and the controls that make the fund easy to check.
The types of loan covenants, how far your DSCR and debt-to-equity can move before a breach, what a breach does to your financial statements, and what to bring when you ask the bank for a waiver.
How four-year vesting with a one-year cliff works, the numbers when a co-founder leaves at month 18, revesting at funding, double-trigger acceleration and Thai company limits.
Unigin Ventures
Unigin Ventures invests in and supports startups and SMEs with capital and advice on finance, accounting, legal matters and technology.
