Paragon Union Berhad (KLSE:PARAGON)

Paragon Union Berhad Balance Sheet

Financials in millions MYR. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	6.88	2.19	1.22	0.3	1.88
Short-Term Investments	-	-	3.77	0.99	0.87
Cash & Short-Term Investments	6.88	2.19	4.99	1.29	2.74
Cash Growth	214.11%	-56.14%	287.94%	-53.07%	46.50%
Accounts Receivable	13.45	11.97	9.09	7.43	7.73
Other Receivables	2.26	3.97	0.13	0.83	0.49
Receivables	15.7	15.94	9.22	8.25	8.22
Inventory	24.84	25.46	17.01	16.81	14.79
Prepaid Expenses	-	-	2.24	2.75	3.98
Other Current Assets	-	-	-	3.86	-
Total Current Assets	47.42	43.6	33.46	32.97	29.72
Property, Plant & Equipment	133.73	132.91	74.38	33.13	37.99
Goodwill	18.31	18.31	-	-	-
Long-Term Deferred Tax Assets	-	-	-	0.01	0.05
Total Assets	199.46	194.81	107.83	66.11	67.77
Accounts Payable	16.81	14.82	4.73	4.8	5.44
Accrued Expenses	-	-	0.1	0.1	0.64
Short-Term Debt	9.4	7.76	5.01	8.57	3.11
Current Portion of Long-Term Debt	0.23	0.47	0.21	0.43	0.74
Current Portion of Leases	1.68	1.14	0.27	0.23	0.48
Current Income Taxes Payable	0.35	-	-	-	-
Current Unearned Revenue	-	0.02	-	-	-
Other Current Liabilities	-	-	4.05	7.29	6.2
Total Current Liabilities	28.47	24.21	14.38	21.43	16.6
Long-Term Debt	4.65	4.77	4.99	9.68	11.35
Long-Term Leases	4.5	2.83	0.65	0.21	0.44
Long-Term Deferred Tax Liabilities	17.31	20.09	11.25	-	-
Total Liabilities	54.93	51.89	31.27	31.32	28.4
Common Stock	129.33	129.33	84.9	84.9	84.47
Retained Earnings	-43.17	-40.43	-36.35	-45.5	-39.81
Treasury Stock	-	-	-	-	-0.68
Comprehensive Income & Other	32.31	28.92	28.01	-4.62	-4.62
Total Common Equity	118.48	117.82	76.56	34.78	39.36
Minority Interest	26.06	25.1	-	0.01	0.01
Shareholders' Equity	144.53	142.92	76.56	34.79	39.37
Total Liabilities & Equity	199.46	194.81	107.83	66.11	67.77
Total Debt	20.46	16.97	11.14	19.13	16.13
Net Cash (Debt)	-13.58	-14.78	-6.14	-17.84	-13.38
Net Cash Per Share	-0.15	-0.18	-0.07	-0.21	-0.19
Filing Date Shares Outstanding	101.12	101.12	83.83	83.83	82.98
Total Common Shares Outstanding	101.12	101.12	83.83	83.83	82.98
Working Capital	18.95	19.39	19.08	11.54	13.12
Book Value Per Share	1.17	1.17	0.91	0.41	0.47
Tangible Book Value	100.17	99.52	76.56	34.78	39.36
Tangible Book Value Per Share	0.99	0.98	0.91	0.41	0.47
Buildings	-	-	31.4	21.28	24.1
Machinery	-	-	38.93	59.94	61.15

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