Humanica Public Company (HUMAN) Q3 2025 earnings summary

Executive summary

• Interim consolidated and separate financial statements reviewed with no material misstatements found, prepared in accordance with Thai Accounting Standard 34.

• The group operates in human resource outsourcing, payroll, HR systems, ERP software, and insurance brokerage across Thailand and Southeast Asia.

Financial highlights

• Total consolidated assets as of 30 September 2025 were Baht 3,865.5 million, down from Baht 4,215.4 million at year-end 2024.

• Consolidated revenue for the nine months ended 30 September 2025 was Baht 1,109.6 million, up from Baht 1,069.4 million year-over-year.

• Net profit attributable to owners for the nine months was Baht 236.0 million, up from Baht 225.2 million year-over-year.

• Cash and cash equivalents decreased to Baht 399.0 million from Baht 678.5 million at year-end 2024.

• Basic EPS for the nine months was Baht 0.28, up from Baht 0.26 year-over-year.

Outlook and guidance

• Management expects the adoption of new accounting standards and the OECD Pillar Two tax rules to have an immaterial impact.