Panda Eco System Berhad (KLSE:PANDA)

Panda Eco System Berhad Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12.9	13.63	10.66	5.73	5.28	3.46
Short-Term Investments	21.55	22.06	23.43	24	5.59	2.06
Cash & Short-Term Investments	34.45	35.69	34.09	29.73	10.87	5.52
Cash Growth	19.97%	4.70%	14.65%	173.52%	96.81%	-48.37%
Accounts Receivable	7.99	5.81	3.79	4.1	2.49	2.19
Other Receivables	1.82	0.54	1.14	0.86	0.26	0.01
Receivables	9.82	6.35	4.92	4.96	2.76	2.2
Inventory	0.59	0.41	0.19	0.15	0.28	0.33
Prepaid Expenses	-	1.25	0.33	0.22	0.46	0
Other Current Assets	-	-	1.71	-	-	-
Total Current Assets	44.86	43.7	41.24	35.06	14.36	8.05
Property, Plant & Equipment	2.48	2.61	1.21	1.45	0.9	1.19
Goodwill	9.28	9.28	-	-	-	-
Other Intangible Assets	8.09	8.09	2.59	1.99	1.18	0.55
Long-Term Deferred Tax Assets	0.71	0.22	0.15	0.07	0.03	0.12
Other Long-Term Assets	-	-	-	-	-	4.1
Total Assets	65.41	63.89	45.19	38.57	16.48	14.01

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	2	1.21	0.74	0.77	0.71	0.65
Accrued Expenses	-	4.47	4.3	3.53	2.34	1.14
Current Portion of Leases	0.27	0.23	0.14	0.03	0.03	0.05
Current Income Taxes Payable	0.86	-	-	-	-	0.79
Current Unearned Revenue	6.05	3.32	2.44	1.37	0.51	0.48
Other Current Liabilities	5.83	4.95	0.05	0.05	0.03	0.5
Total Current Liabilities	15	14.17	7.67	5.74	3.63	3.6
Long-Term Leases	0.18	0.14	0.08	0.09	0.06	0.11
Long-Term Deferred Tax Liabilities	1.12	1.4	0.24	0.26	0.18	0
Total Liabilities	16.31	15.71	8	6.1	3.87	3.71

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	27.72	27.72	22.17	22.17	0.38	0.38
Retained Earnings	27.48	26.08	20.26	15.54	12.23	9.93
Comprehensive Income & Other	-5.24	-5.24	-5.24	-5.24	-	-
Total Common Equity	49.96	48.56	37.2	32.47	12.61	10.31
Minority Interest	-0.85	-0.37	-	-	-	-
Shareholders' Equity	49.11	48.19	37.2	32.47	12.61	10.31
Total Liabilities & Equity	65.41	63.89	45.19	38.57	16.48	14.01

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.45	0.37	0.22	0.12	0.1	0.15
Net Cash (Debt)	34.01	35.32	33.87	29.61	10.77	5.37
Net Cash Growth	25.70%	4.29%	14.38%	174.83%	100.67%	-44.83%
Net Cash Per Share	0.05	0.05	0.05	0.05	0.02	0.01
Filing Date Shares Outstanding	697.2	690.65	671.19	671.19	561.9	561.9
Total Common Shares Outstanding	697.2	690.65	671.19	671.19	561.9	561.9
Working Capital	29.85	29.53	33.57	29.32	10.74	4.45
Book Value Per Share	0.07	0.07	0.06	0.05	0.02	0.02
Tangible Book Value	32.59	31.19	34.6	30.48	11.43	9.76
Tangible Book Value Per Share	0.05	0.05	0.05	0.05	0.02	0.02
Land	-	-	-	-	-	0.35
Machinery	-	3.66	1.38	1.5	0.85	0.81

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 29, 2026

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