The Relationship between Cash Flows Per Profitability with Affordability Debt Ability Assessment of the Listed Companies Technology Group in the Stock Exchange of Thailand

Abstract

          This research aimed to study the relationship between cash flows per profitability with affordability debt ability assessment of the listed companies technology group in the Stock Exchange of Thailand. One hundred and eighty datasets, were collected, 5 years financial data between 2560 – 2564 (B.E.), from 36 companies. Descriptive statistics, Mean, maximum, minimum, and standard deviation was used for data analyzed while multiple regression analysis at 0.05 significant level. 
          Results found that cash flow from operating activities to total assets ratio had relationship with profitable there is return on owner’s equity and had relationship with affordability debt ability there is debt to equity ratio, cash flow from operating activities to total liabilities ratio had relationship with profitable there is gross profit margin ratio, cash flow from operating activities to total equity ratio had relationship with profitable there are gross profit margin ratio, net profit margin ratio, return on asset ratio and return on owner’s equity ratio and had relationship with affordability debt ability there is debt to equity ratio, cash flow from operating activities to total income ratio had relationship with profitable there is net profit margin ratio, This indicated that executive and investor should play attention to financial ratio, can be used for forecasting the profitability with affordability debt ability assessment of the listed companies technology group, for administrative purpose and investment decision making purpose which to a future wealth.