This is an ESPHome custom component shared for Panasonic AC owners 
https://github.com/hoangminh1109/PanaAC_ESPHome
While the ESPHome irclimate core component supports Panasonic AC through heatpumpIR platform, there’re a lot of limitation such as it doesn’t support remote receiver (to reflect remote controller’s command into ESPHome climate entity), couldn’t control exact swing position or fan level.
So I ended up developing my own component to for fully integration of Panasonic AC. You will have it 2-way control your AC units (control from HASS and control from your remote controller).
I have created it since last year’s summer, until then there’re users with positive feedbacks.
So just want to share it to all. The details information is on the Github readme as well.
Any one is welcome to use and report issue if any 