| Financial Year Ended 31 December | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| 12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
12 months Audited |
|
| Key Financials | |||||
| Revenue (RM'000) | 43,772 | 31,161 | 23,769 | 20,982 | 20,003 |
| Gross Profit (GP) (RM'000) | 19,066 | 17,216 | 12,924 | 11,650 | 11,352 |
| Earnings Before Interest, Tax, Depreciation & Amortisation (EBITDA) (RM'000) | 13,387 | 10,562 | 6,280 | 8,588 | 10,601 |
| Profit Before Taxation (PBT) (RM'000) | 12,284 | 11,083 | 6,306 | 8,472 | 10,430 |
| Profit After Taxation (PAT) (RM'000) | 8,751 | 8,083 | 4,303 | 7,048 | 7,900 |
| PAT Attributable to Owners of the Company (RM'000) | 9,221 | 8,083 | 4,303 | 7,048 | 7,900 |
| Total Assets (RM'000) | 63,895 | 45,194 | 38,572 | 16,483 | 14,014 |
| Total Equity (RM'000) | 48,189 | 37,198 | 32,471 | 12,614 | 10,306 |
| Key Ratios | |||||
| GP Margin(1) (%) | 43.6 | 55.2 | 54.4 | 55.5 | 56.8 |
| PBT Margin(2) (%) | 28.1 | 35.6 | 26.5 | 40.4 | 52.1 |
| PAT Margin(3) (%) | 20.0 | 25.9 | 18.1 | 33.6 | 39.5 |
| Basic Earnings Per Share (EPS)(4) (sen) | 1.35# | 1.20^ | 0.75 ^ | 1.25 | 1.41 |
| Diluted EPS(5) (sen) | 1.35# | 1.20^ | 0.75 ^ | 1.25 | 1.20 |
| Trade Receivables Turnover(6) (days) | 40 | 45 | 48 | 37 | 44 |
| Trade Payables Turnover(7) (days) | 34 | 35 | 58 | 54 | 53 |
| Inventories Turnover(8) (days) | 11 | 8 | 17 | 24 | 26 |
| Current Ratio(9) (times) | 3.1 | 5.4 | 6.1 | 4.0 | 2.2 |
| Gearing Ratio(10) (times) | - | - | - | - | - |
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 |
| (#) | Adjusted for the 690,649,674 Shares issued pursuant to the completion of the acquisitions of Gross Synergy Sdn. Bhd. and Day One Technology Sdn. Bhd. |
* Please read this section in conjunction with Panda Eco System Berhad’s Prospectus dated 8 November 2023.