This study aims to identify different contributions of each layer to ballistic resistance and energy absorption distribution in a soft armor panel under ballistic impact. Different ballistic responses of each fabric layer and energy absorption mechanisms of a multilayer panel were investigated through finite element (FE) analysis using Abaqus. FE models were created to simulate transverse impact of a projectile onto multilayer panels before clay. FE results show that fabric layers in front, middle and back of the panel exhibit different extents of transverse deformation and stress distribution characteristics. Energy absorption in each layer is increased from the front layer to the peak value at the last perforated layer and then gradually decreased in following back layers of the panel. This pattern remains the same regardless of increasing total number of layers in the panel. When increasing the impact velocity, the position of the peak value of energy absorption with the last perforated layer is shifted towards back of the panel. These fundamental understandings contribute to the hybrid design of soft armor panel.