Pan-United Corporation Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 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	82.97	107.01	64.37	64.65	64.15	67.56
Cash & Short-Term Investments	82.97	107.01	64.37	64.65	64.15	67.56
Cash Growth	-13.13%	66.24%	-0.42%	0.78%	-5.05%	36.08%
Accounts Receivable	173.31	165.42	179.09	149.46	122.26	113.27
Other Receivables	0.94	0.74	1.92	0.36	0.32	1.86
Receivables	174.25	166.15	181.01	149.81	122.59	115.14
Inventory	19.29	25.46	18.88	23.18	23.67	23.91
Prepaid Expenses	2.58	2.75	1.99	2.35	1.62	1.6
Other Current Assets	10.48	12.86	9.76	19.87	6.09	8.56
Total Current Assets	289.56	314.23	276	259.86	218.11	216.75
Property, Plant & Equipment	191.18	172.32	163.54	147.61	166.2	174.29
Long-Term Investments	3.38	3.95	5.43	4.67	4.34	3.68
Goodwill	-	-	-	-	-	2.13
Other Intangible Assets	5.64	6.84	7.28	8.54	6.62	4.3
Long-Term Accounts Receivable	-	-	0.64	-	-	-
Long-Term Deferred Tax Assets	0.51	2.24	0.8	0.46	1.24	0.98
Long-Term Deferred Charges	-	0.04	0.06	0.07	0.04	0.04
Other Long-Term Assets	0.11	0.12	0.14	0.14	0.15	0.15
Total Assets	490.39	499.75	453.88	421.36	396.7	402.31
Accounts Payable	109.07	112.74	103.63	83.65	79.24	66.15
Accrued Expenses	21.38	25.66	24.43	17.35	13.81	5.12
Short-Term Debt	3.48	10.16	6.38	10.07	8.9	41.75
Current Portion of Long-Term Debt	8.82	3.19	5.67	17.59	12.55	3.13
Current Portion of Leases	8.02	7.26	5.45	4.91	6.13	4.81
Current Income Taxes Payable	9.99	11	10.45	7.15	5.18	0.57
Current Unearned Revenue	0.92	1.11	0.69	2.47	-	1.56
Other Current Liabilities	11.67	9.81	9.35	13.87	6.68	8.82
Total Current Liabilities	173.35	180.93	166.06	157.07	132.47	131.91
Long-Term Debt	0.85	2.05	9.21	26.98	25.18	42.5
Long-Term Leases	31.82	33.43	30.45	9.46	13.25	11.42
Pension & Post-Retirement Benefits	-	-	-	-	1.64	1.73
Long-Term Deferred Tax Liabilities	8.49	7.83	5.83	5.7	6.32	7.35
Other Long-Term Liabilities	7.99	4.6	4.77	3.76	4.35	4.4
Total Liabilities	222.51	228.83	216.32	202.96	183.22	199.31
Common Stock	12.65	12.65	12.65	12.65	12.65	12.65
Retained Earnings	218.92	214.36	190.95	169.23	157.04	147.19
Treasury Stock	-1.91	-1.55	-2.47	-1.39	-0.78	-0.3
Comprehensive Income & Other	33.01	39.84	30.69	30.93	36.17	35.15
Total Common Equity	262.67	265.3	231.82	211.42	205.07	194.69
Minority Interest	5.21	5.61	5.74	6.97	8.41	8.31
Shareholders' Equity	267.88	270.92	237.56	218.4	213.48	203
Total Liabilities & Equity	490.39	499.75	453.88	421.36	396.7	402.31
Total Debt	52.99	56.09	57.17	69.01	66	103.61
Net Cash (Debt)	29.98	50.92	7.2	-4.36	-1.85	-36.05
Net Cash Growth	-26.17%	607.22%	-	-	-	-
Net Cash Per Share	0.04	0.07	0.01	-0.01	-0.00	-0.05
Filing Date Shares Outstanding	698.04	698.76	696.83	699.07	698.46	701.65
Total Common Shares Outstanding	698.04	698.35	695.82	698.58	699.76	701.65
Working Capital	116.21	133.3	109.95	102.8	85.65	84.85
Book Value Per Share	0.38	0.38	0.33	0.30	0.29	0.28
Tangible Book Value	257.03	258.47	224.54	202.88	198.46	188.27
Tangible Book Value Per Share	0.37	0.37	0.32	0.29	0.28	0.27
Land	-	85.97	73.71	46.65	48.65	39.54
Buildings	-	27.73	27.36	27.51	27.87	27.52
Machinery	-	211.48	214.62	212.24	222.62	224.79
Construction In Progress	-	4.26	1.4	2.77	1.38	1.14

Source: S&P Global Market Intelligence. Standard template. Financial Sources.