Panda Eco System Berhad Balance Sheet

Financials in millions MYR. Fiscal year is January - December.

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	13.58	10.66	5.73	5.28	3.46
Short-Term Investments	21.94	23.43	24	5.59	2.06
Cash & Short-Term Investments	35.52	34.09	29.73	10.87	5.52
Cash Growth	4.21%	14.65%	173.52%	96.81%	-48.37%
Accounts Receivable	5.81	3.79	4.1	2.49	2.19
Other Receivables	1.91	1.14	0.86	0.26	0.01
Receivables	7.72	4.92	4.96	2.76	2.2
Inventory	0.41	0.19	0.15	0.28	0.33
Prepaid Expenses	-	0.33	0.22	0.46	0
Other Current Assets	-	1.71	-	-	-
Total Current Assets	43.65	41.24	35.06	14.36	8.05
Property, Plant & Equipment	2.61	1.21	1.45	0.9	1.19
Goodwill	9.28	-	-	-	-
Other Intangible Assets	8.09	2.59	1.99	1.18	0.55
Long-Term Deferred Tax Assets	0.27	0.15	0.07	0.03	0.12
Other Long-Term Assets	-	-	-	-	4.1
Total Assets	63.9	45.19	38.57	16.48	14.01
Accounts Payable	1.21	0.74	0.77	0.71	0.65
Accrued Expenses	-	4.3	3.53	2.34	1.14
Current Portion of Leases	0.23	0.14	0.03	0.03	0.05
Current Income Taxes Payable	-	-	-	-	0.79
Current Unearned Revenue	3.28	2.44	1.37	0.51	0.48
Other Current Liabilities	9.46	0.05	0.05	0.03	0.5
Total Current Liabilities	14.17	7.67	5.74	3.63	3.6
Long-Term Leases	0.14	0.08	0.09	0.06	0.11
Long-Term Deferred Tax Liabilities	1.4	0.24	0.26	0.18	0
Total Liabilities	15.71	8	6.1	3.87	3.71
Common Stock	27.72	22.17	22.17	0.38	0.38
Retained Earnings	26.08	20.26	15.54	12.23	9.93
Comprehensive Income & Other	-5.24	-5.24	-5.24	-	-
Total Common Equity	48.56	37.2	32.47	12.61	10.31
Minority Interest	-0.37	-	-	-	-
Shareholders' Equity	48.19	37.2	32.47	12.61	10.31
Total Liabilities & Equity	63.9	45.19	38.57	16.48	14.01
Total Debt	0.37	0.22	0.12	0.1	0.15
Net Cash (Debt)	35.15	33.87	29.61	10.77	5.37
Net Cash Growth	3.80%	14.38%	174.83%	100.67%	-44.83%
Net Cash Per Share	0.05	0.05	0.05	0.02	0.01
Filing Date Shares Outstanding	690.65	671.19	671.19	561.9	561.9
Total Common Shares Outstanding	690.65	671.19	671.19	561.9	561.9
Working Capital	29.48	33.57	29.32	10.74	4.45
Book Value Per Share	0.07	0.06	0.05	0.02	0.02
Tangible Book Value	31.19	34.6	30.48	11.43	9.76
Tangible Book Value Per Share	0.05	0.05	0.05	0.02	0.02
Land	-	-	-	-	0.35
Machinery	-	1.38	1.5	0.85	0.81

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.