Paragon Union Berhad (KLSE: PARAGON)

Paragon Union Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.4	1.22	0.3	1.88	0.99	2.29
Short-Term Investments	-	3.77	0.99	0.87	0.88	0.3
Cash & Short-Term Investments	0.4	4.99	1.29	2.74	1.87	2.59
Cash Growth	-93.65%	287.94%	-53.07%	46.50%	-27.66%	178.05%
Accounts Receivable	6.36	9.09	7.43	7.73	5.85	8.51
Other Receivables	2.98	0.13	0.83	0.49	0.49	0.6
Receivables	9.34	9.22	8.25	8.22	6.34	9.11
Inventory	20.69	17.01	16.81	14.79	22.5	21.08
Prepaid Expenses	-	2.24	2.75	3.98	1.53	2.3
Other Current Assets	-	-	3.86	-	-	-
Total Current Assets	30.42	33.46	32.97	29.72	32.25	35.07
Property, Plant & Equipment	78.15	74.38	33.13	37.99	38.06	37.33
Long-Term Deferred Tax Assets	-	-	0.01	0.05	-	-
Total Assets	108.57	107.83	66.11	67.77	70.31	72.4
Accounts Payable	6.64	4.73	4.8	5.44	5.34	3.93
Accrued Expenses	-	0.1	0.1	0.64	0.2	0.64
Short-Term Debt	8.08	5.01	8.57	3.11	8.92	6.25
Current Portion of Long-Term Debt	0.22	0.21	0.43	0.74	0.7	2.12
Current Portion of Leases	0.37	0.27	0.23	0.48	0.94	0.48
Current Income Taxes Payable	-	-	-	-	-	0.04
Other Current Liabilities	-	4.05	7.29	6.2	4.08	3.47
Total Current Liabilities	15.43	14.38	21.43	16.6	20.19	16.94
Long-Term Debt	4.83	4.99	9.68	11.35	11.7	11.41
Long-Term Leases	1.04	0.65	0.21	0.44	1	0.7
Long-Term Deferred Tax Liabilities	11.25	11.25	-	-	0.13	0.91
Total Liabilities	32.55	31.27	31.32	28.4	33.03	29.95
Common Stock	84.9	84.9	84.9	84.47	69.15	70
Retained Earnings	-36.89	-36.35	-45.5	-39.81	-24.42	-18.68
Treasury Stock	-	-	-	-0.68	-3.04	-4.22
Comprehensive Income & Other	28.01	28.01	-4.62	-4.62	-4.42	-4.62
Total Common Equity	76.02	76.56	34.78	39.36	37.27	42.48
Minority Interest	-	-	0.01	0.01	0.01	-0.03
Shareholders' Equity	76.02	76.56	34.79	39.37	37.28	42.45
Total Liabilities & Equity	108.57	107.83	66.11	67.77	70.31	72.4
Total Debt	14.54	11.14	19.13	16.13	23.27	20.96
Net Cash (Debt)	-14.14	-6.14	-17.84	-13.38	-21.4	-18.37
Net Cash Per Share	-0.17	-0.07	-0.21	-0.19	-0.33	-0.28
Filing Date Shares Outstanding	83.83	83.83	83.83	82.98	69.15	64.7
Total Common Shares Outstanding	83.83	83.83	83.83	82.98	66.18	64.7
Working Capital	14.99	19.08	11.54	13.12	12.06	18.14
Book Value Per Share	0.91	0.91	0.41	0.47	0.56	0.66
Tangible Book Value	76.02	76.56	34.78	39.36	37.27	42.48
Tangible Book Value Per Share	0.91	0.91	0.41	0.47	0.56	0.66
Land	-	-	-	-	-	10.13
Buildings	-	31.4	21.28	24.1	24.1	24.1
Machinery	-	38.93	59.94	61.15	58.81	58.85

Source: S&P Capital IQ. Standard template. Financial Sources.