AYER Holdings Berhad Balance Sheet

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

Millions MYR. 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	54.26	8.19	10.34	6.1	8.99
Short-Term Investments	133.68	127.04	133.75	166.37	113.98
Cash & Short-Term Investments	187.93	135.23	144.08	172.48	122.97
Cash Growth	38.97%	-6.15%	-16.46%	40.26%	31.80%
Accounts Receivable	103.08	32.81	43.65	33.6	26.97
Other Receivables	1.03	4.69	2.11	0.25	0.95
Receivables	104.11	37.5	45.76	33.85	27.93
Inventory	53.66	44.11	27.42	32.43	34.53
Prepaid Expenses	-	0.27	0.1	0.06	0.23
Restricted Cash	-	108.59	69.36	27.63	51.19
Other Current Assets	6.13	8.94	4.24	4.59	6.38
Total Current Assets	351.83	334.65	290.96	271.03	243.23
Property, Plant & Equipment	176.68	175.79	177.59	173.29	169.33
Long-Term Investments	0.17	0.21	0.27	4.59	4.33
Goodwill	27.1	27.1	27.1	27.1	27.1
Long-Term Deferred Tax Assets	2	1.73	0.86	-	-
Other Long-Term Assets	175.86	163.21	172.8	163.09	161.59
Total Assets	733.64	702.68	669.56	639.1	605.58
Accounts Payable	-	21.06	13.83	16.88	14.96
Accrued Expenses	-	4.23	3.54	4.42	6.92
Current Portion of Leases	0.19	0.22	0.17	0.2	0.17
Current Income Taxes Payable	5.09	0.02	0.17	1.96	1.35
Current Unearned Revenue	-	-	0.52	0.19	-
Other Current Liabilities	59.76	19.73	15.67	9.46	3.82
Total Current Liabilities	65.03	45.25	33.91	33.1	27.22
Long-Term Leases	-	0.19	-	0.17	-
Long-Term Deferred Tax Liabilities	39.24	40.06	40.38	39.04	39.69
Total Liabilities	104.27	85.51	74.28	72.31	66.91
Common Stock	74.95	74.95	74.95	74.95	74.95
Retained Earnings	530.54	517.27	495.1	462.26	434.18
Comprehensive Income & Other	23.88	24.95	25.24	29.58	29.55
Shareholders' Equity	629.37	617.17	595.28	566.79	538.68
Total Liabilities & Equity	733.64	702.68	669.56	639.1	605.58
Total Debt	0.19	0.41	0.17	0.37	0.17
Net Cash (Debt)	187.74	134.82	143.91	172.11	122.8
Net Cash Growth	39.26%	-6.32%	-16.38%	40.16%	32.14%
Net Cash Per Share	2.51	1.80	1.92	2.30	1.64
Filing Date Shares Outstanding	74.85	74.85	74.85	74.85	74.85
Total Common Shares Outstanding	74.85	74.85	74.85	74.85	74.85
Working Capital	286.8	289.4	257.05	237.93	216.01
Book Value Per Share	8.41	8.25	7.95	7.57	7.20
Tangible Book Value	602.27	590.07	568.18	539.69	511.58
Tangible Book Value Per Share	8.05	7.88	7.59	7.21	6.83
Land	-	115.82	116.41	116.41	116.41
Buildings	-	34.07	33.95	33.77	33.91
Machinery	-	8.22	6.8	6.33	7.46
Construction In Progress	-	17.94	20.89	18.32	16.25

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.