Accrual vs. Cash Basis: Why Profit and Your Bank Balance Differ
Thai companies must use accrual accounting, so profit is not cash. One month with two answers, a simple monthly bridge from profit to cash, and why fast growth makes cash tighter.
Unigin Ventures · Insights
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Practical guides on fundraising, finance, accounting and tax for startup and SME founders, from the Unigin Ventures team.
Corporate Venture Capital vs. VC: Goals, Terms and What to Ask First
CVC can bring customers, distribution and technology, but also conflicts of interest and rights over a future sale. Structures, terms to read, and Thailand's Royal Decree 750 tax exemption.
Related-Party Deals in Thailand: The 50% Test, Disclosure Form and TP Files
If one owner holds at least 50% of two companies, they are related. Who must file Thailand's transfer pricing disclosure form, the fines, the documents, and why small SMEs still need fair prices.
The Cost of Capital, Simply Explained: WACC for SMEs as a Hurdle Rate
Loans charge interest and owners' money has a cost too. How to find the after-tax cost of debt under Thai SME tax rates, estimate the cost of equity, combine them into WACC and screen projects.
KPIs for a Small Team: Pick 5–7 Numbers You Act On Every Week
How to choose key performance indicators across cash, sales, margin, customers and operations, mix leading and lagging measures, set alert levels, and run a 30-minute weekly review.
Choosing an Accounting Firm and Auditor: Credentials, Fees and Scope
How bookkeepers, certified public accountants and tax auditors differ in Thailand, how to check them before hiring, what the engagement letter must cover, and how to compare quotes on a full-year basis.
The Monthly Investor Update: A Short, Honest Report That Builds Trust
A monthly investor update structure you can reuse, the numbers every issue needs, how to calculate runway honestly, how to share bad news, and how to ask for help investors can act on.
Specific Business Tax and Stamp Duty: What Thai SMEs Need to Know
Companies pay 3.3% SBT on land sales however long they held it, interest on loans may be taxable, and unstamped contracts carry surcharges up to six times the duty. Rates, payers and checks.
Lease or Buy: Compare the Real Cost of Equipment and Vehicles
Cash, loan, hire purchase or lease? Compare them by the present value of after-tax cash flows, with Thai depreciation rules, car caps, VAT and a worked 2-million-baht example.
When to Hire: True Cost, Payback Month and the Cash You Need
The fully loaded cost of one employee under Thailand's new 17,500 baht social security ceiling, the signals that it is time to hire, how to find the payback month, and alternatives.
TFRS for NPAEs: The Accounting Standard Most Thai SMEs Use
Who can use TFRS for NPAEs, five areas where it is simpler than the full standards, the options added in the 2022 revision, and a lease example that nearly doubles debt-to-equity.
Venture Debt or Equity: When to Borrow, When to Raise, and the Real Cost
Compare the cost of venture debt and selling equity with a worked example, learn the signs for and against borrowing, the contract terms to check, and the warrant and tax issues for Thai companies.
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