Panda Eco System Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	14.58	10.66	5.73	5.28	3.46	2.53
Short-Term Investments	19.08	23.43	24	5.59	2.06	7.23
Trading Asset Securities	-	-	-	-	-	0.94
Cash & Short-Term Investments	33.66	34.09	29.73	10.87	5.52	10.7
Cash Growth	-4.83%	14.65%	173.52%	96.81%	-48.37%	259.84%
Accounts Receivable	5.56	3.79	4.1	2.49	2.19	2.9
Other Receivables	3	1.14	0.86	0.26	0.01	0.31
Receivables	8.56	4.92	4.96	2.76	2.2	3.21
Inventory	0.68	0.19	0.15	0.28	0.33	0.26
Prepaid Expenses	-	0.33	0.22	0.46	0	0.09
Other Current Assets	-	1.71	-	-	-	-
Total Current Assets	42.9	41.24	35.06	14.36	8.05	14.26
Property, Plant & Equipment	2.46	1.21	1.45	0.9	1.19	1.12
Long-Term Investments	-	-	-	-	-	1.38
Other Intangible Assets	6.14	2.59	1.99	1.18	0.55	-
Long-Term Deferred Tax Assets	0.55	0.15	0.07	0.03	0.12	0.26
Other Long-Term Assets	-	-	-	-	4.1	4.55
Total Assets	62.59	45.19	38.57	16.48	14.01	21.56
Accounts Payable	1.53	0.74	0.77	0.71	0.65	0.53
Accrued Expenses	-	4.3	3.53	2.34	1.14	0.35
Current Portion of Long-Term Debt	0.11	-	-	-	-	0.07
Current Portion of Leases	0.26	0.14	0.03	0.03	0.05	-
Current Income Taxes Payable	-	-	-	-	0.79	0.39
Current Unearned Revenue	3.82	2.44	1.37	0.51	0.48	0.15
Other Current Liabilities	7.55	0.05	0.05	0.03	0.5	5.18
Total Current Liabilities	13.27	7.67	5.74	3.63	3.6	6.67
Long-Term Debt	1.03	-	-	-	-	0.9
Long-Term Leases	0.17	0.08	0.09	0.06	0.11	-
Long-Term Deferred Tax Liabilities	1.12	0.24	0.26	0.18	0	0
Total Liabilities	15.59	8	6.1	3.87	3.71	7.58
Common Stock	27.72	22.17	22.17	0.38	0.38	0.36
Retained Earnings	24.97	20.26	15.54	12.23	9.93	12.7
Comprehensive Income & Other	-5.24	-5.24	-5.24	-	-	0.92
Shareholders' Equity	47	37.2	32.47	12.61	10.31	13.99
Total Liabilities & Equity	62.59	45.19	38.57	16.48	14.01	21.56
Total Debt	1.57	0.22	0.12	0.1	0.15	0.97
Net Cash (Debt)	32.09	33.87	29.61	10.77	5.37	9.73
Net Cash Growth	-8.61%	14.38%	174.83%	100.67%	-44.83%	386.11%
Net Cash Per Share	0.05	0.05	0.05	0.02	0.01	0.01
Filing Date Shares Outstanding	690.65	671.19	671.19	561.9	561.9	561.9
Total Common Shares Outstanding	690.65	671.19	671.19	561.9	561.9	561.9
Working Capital	29.64	33.57	29.32	10.74	4.45	7.59
Book Value Per Share	0.07	0.06	0.05	0.02	0.02	0.02
Tangible Book Value	30.77	34.6	30.48	11.43	9.76	13.99
Tangible Book Value Per Share	0.04	0.05	0.05	0.02	0.02	0.02
Land	-	-	-	-	0.35	0.35
Machinery	-	1.38	1.5	0.85	0.81	0.86

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.