| Financial Year Ended 31 December | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| 12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
|
| Key Financials | |||||
| Revenue (RM'000) | 31,161 | 23,769 | 20,982 | 20,003 | 16,395 |
| Gross Profit (GP) (RM'000) | 17,216 | 12,924 | 11,650 | 11,352 | 9,654 |
| Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) | 10,562 | 6,280 | 8,588 | 10,601 | 8,244 |
| Profit Before Taxation (PBT) (RM'000) | 11,083 | 6,306 | 8,472 | 10,430 | 8,125 |
| Profit After Taxation (PAT) (RM'000) | 8,083 | 4,303 | 7,048 | 7,900 | 6,871 |
| PAT Attributable to Owners of the Company (RM'000) | 8,083 | 4,303 | 7,048 | 7,900 | 6,871 |
| Total Assets (RM'000) | 45,194 | 38,572 | 16,483 | 14,014 | 21,562 |
| Total Equity (RM'000) | 37,198 | 32,471 | 12,614 | 10,306 | 13,987 |
| Key Ratios | |||||
| GP Margin(1) (%) | 55.2 | 54.4 | 55.5 | 56.8 | 58.9 |
| PBT Margin(2) (%) | 35.6 | 26.5 | 40.4 | 52.1 | 49.6 |
| PAT Margin(3) (%) | 25.9 | 18.1 | 33.6 | 39.5 | 41.9 |
| Basic Earnings Per Share (EPS)(4) (sen) | 1.20^ | 0.75 ^ | 1.25 | 1.41 | 1.22 |
| Diluted EPS(5) (sen) | 1.20^ | 0.75 ^ | 1.25 | 1.20 | 1.00 |
| Trade Receivables Turnover(6) (days) | 45 | 48 | 37 | 44 | 68 |
| Trade Payables Turnover(7) (days) | 35 | 58 | 54 | 53 | 40 |
| Inventories Turnover(8) (days) | 8 | 17 | 24 | 26 | 23 |
| Current Ratio(9) (times) | 5.4 | 6.1 | 4.0 | 2.2 | 2.1 |
| Gearing Ratio(10) (times) | - | - | - | - | 0.1 |
Notes:
| (1) | GP margin is calculated based on GP over revenue. |
| (2) | PBT margin is calculated based on PBT over revenue. |
| (3) | PAT margin is calculated based on PAT over revenue. |
| (4) | Basic EPS is calculated based on PAT over enlarged share capital of 561,900,200 Shares before IPO. |
| (5) | Diluted EPS is calculated based on PAT over enlarged share capital of 671,187,000 Shares after IPO. |
| (6) | Computed based on average trade receivables of the respective financial years over total revenue for the respective FYE and multiplied by 365 days respectively. |
| (7) | Computed based on average trade payables of the respective financial years over total purchases for the respective FYE and multiplied by 365 days respectively. |
| (8) | Computed based on average inventories of the respective financial years over total purchases for the respective FYE and multiplied by 365 days respectively. |
| (9) | Computed based on current assets over current liabilities as at the respective FYE. |
| (10) | Computed based on total borrowings (excluding lease liabilities for right-of-use assets) over total equity as at the respective FYE. |
| (^) | Adjusted for the 671,187,000 Shares in issued pursuant to the completion of the IPO |
* Please read this section in conjunction with Panda Eco System Berhad’s Prospectus dated 8 November 2023.