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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	11.21	13.63	10.66	5.73	5.28	3.46
Short-Term Investments	23.65	22.06	23.43	24	5.59	2.06
Cash & Short-Term Investments	34.86	35.69	34.09	29.73	10.87	5.52
Cash Growth	8.27%	4.70%	14.65%	173.52%	96.81%	-48.37%
Accounts Receivable	8.2	5.81	3.79	4.1	2.49	2.19
Other Receivables	1.77	0.54	1.14	0.86	0.26	0.01
Receivables	9.97	6.35	4.92	4.96	2.76	2.2
Inventory	0.49	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	45.32	43.7	41.24	35.06	14.36	8.05
Property, Plant & Equipment	2.58	2.61	1.21	1.45	0.9	1.19
Goodwill	9.28	9.28	-	-	-	-
Other Intangible Assets	8.11	8.09	2.59	1.99	1.18	0.55
Long-Term Deferred Tax Assets	0.81	0.22	0.15	0.07	0.03	0.12
Other Long-Term Assets	-	-	-	-	-	4.1
Total Assets	66.1	63.89	45.19	38.57	16.48	14.01
Accounts Payable	1.46	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	0.25	0.23	0.14	0.03	0.03	0.05
Current Income Taxes Payable	0.46	-	-	-	-	0.79
Current Unearned Revenue	5.73	3.32	2.44	1.37	0.51	0.48
Other Current Liabilities	7.37	4.95	0.05	0.05	0.03	0.5
Total Current Liabilities	15.28	14.17	7.67	5.74	3.63	3.6
Long-Term Leases	0.2	0.14	0.08	0.09	0.06	0.11
Long-Term Deferred Tax Liabilities	1.24	1.4	0.24	0.26	0.18	0
Total Liabilities	16.72	15.71	8	6.1	3.87	3.71
Common Stock	27.72	27.72	22.17	22.17	0.38	0.38
Retained Earnings	27.46	26.08	20.26	15.54	12.23	9.93
Comprehensive Income & Other	-5.24	-5.24	-5.24	-5.24	-	-
Total Common Equity	49.94	48.56	37.2	32.47	12.61	10.31
Minority Interest	-0.56	-0.37	-	-	-	-
Shareholders' Equity	49.38	48.19	37.2	32.47	12.61	10.31
Total Liabilities & Equity	66.1	63.89	45.19	38.57	16.48	14.01
Total Debt	0.46	0.37	0.22	0.12	0.1	0.15
Net Cash (Debt)	34.4	35.32	33.87	29.61	10.77	5.37
Net Cash Growth	7.75%	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	690.65	690.65	671.19	671.19	561.9	561.9
Total Common Shares Outstanding	690.65	690.65	671.19	671.19	561.9	561.9
Working Capital	30.04	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	32.55	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