Pan-United Corporation Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	99.79	107.01	64.37	64.65	64.15
Cash & Short-Term Investments	99.79	107.01	64.37	64.65	64.15
Cash Growth	-6.75%	66.24%	-0.42%	0.78%	-5.05%
Accounts Receivable	181.04	165.42	179.09	149.46	122.26
Other Receivables	1.74	0.74	1.92	0.36	0.32
Receivables	182.78	166.15	181.01	149.81	122.59
Inventory	23.18	25.46	18.88	23.18	23.67
Prepaid Expenses	6.96	2.75	1.99	2.35	1.62
Other Current Assets	13.42	12.86	9.76	19.87	6.09
Total Current Assets	326.12	314.23	276	259.86	218.11
Property, Plant & Equipment	208.78	172.32	163.54	147.61	166.2
Long-Term Investments	2.8	3.95	5.43	4.67	4.34
Other Intangible Assets	5.33	6.84	7.28	8.54	6.62
Long-Term Accounts Receivable	-	-	0.64	-	-
Long-Term Deferred Tax Assets	0.65	2.24	0.8	0.46	1.24
Long-Term Deferred Charges	-	0.04	0.06	0.07	0.04
Other Long-Term Assets	0.11	0.12	0.14	0.14	0.15
Total Assets	543.79	499.75	453.88	421.36	396.7
Accounts Payable	120.14	112.74	103.63	83.65	79.24
Accrued Expenses	29.12	25.66	24.43	17.35	13.81
Short-Term Debt	2.19	10.16	6.38	10.07	8.9
Current Portion of Long-Term Debt	8.28	3.19	5.67	17.59	12.55
Current Portion of Leases	6.69	7.26	5.45	4.91	6.13
Current Income Taxes Payable	13.72	11	10.45	7.15	5.18
Current Unearned Revenue	0.85	1.11	0.69	2.47	-
Other Current Liabilities	18.32	9.81	9.35	13.87	6.68
Total Current Liabilities	199.3	180.93	166.06	157.07	132.47
Long-Term Debt	-	2.05	9.21	26.98	25.18
Long-Term Leases	31.64	33.43	30.45	9.46	13.25
Pension & Post-Retirement Benefits	-	-	-	-	1.64
Long-Term Deferred Tax Liabilities	9.08	7.83	5.83	5.7	6.32
Other Long-Term Liabilities	7.94	4.6	4.77	3.76	4.35
Total Liabilities	247.96	228.83	216.32	202.96	183.22
Common Stock	12.65	12.65	12.65	12.65	12.65
Retained Earnings	242.04	214.36	190.95	169.23	157.04
Treasury Stock	-1.24	-1.55	-2.47	-1.39	-0.78
Comprehensive Income & Other	36.95	39.84	30.69	30.93	36.17
Total Common Equity	290.41	265.3	231.82	211.42	205.07
Minority Interest	5.42	5.61	5.74	6.97	8.41
Shareholders' Equity	295.82	270.92	237.56	218.4	213.48
Total Liabilities & Equity	543.79	499.75	453.88	421.36	396.7
Total Debt	48.79	56.09	57.17	69.01	66
Net Cash (Debt)	51	50.92	7.2	-4.36	-1.85
Net Cash Growth	0.15%	607.22%	-	-	-
Net Cash Per Share	0.07	0.07	0.01	-0.01	-0.00
Filing Date Shares Outstanding	699.43	698.76	696.83	699.07	698.46
Total Common Shares Outstanding	699.43	698.35	695.82	698.58	699.76
Working Capital	126.81	133.3	109.95	102.8	85.65
Book Value Per Share	0.42	0.38	0.33	0.30	0.29
Tangible Book Value	285.08	258.47	224.54	202.88	198.46
Tangible Book Value Per Share	0.41	0.37	0.32	0.29	0.28
Land	-	85.97	73.71	46.65	48.65
Buildings	-	27.73	27.36	27.51	27.87
Machinery	-	211.48	214.62	212.24	222.62
Construction In Progress	-	4.26	1.4	2.77	1.38

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