AYER Holdings Berhad (KLSE:AYER)

AYER Holdings Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	51.33	8.19	10.34	6.1	8.99	4.24
Short-Term Investments	160.83	127.04	133.75	166.37	113.98	89.05
Cash & Short-Term Investments	212.16	135.23	144.08	172.48	122.97	93.3
Cash Growth	-10.19%	-6.15%	-16.46%	40.26%	31.80%	10.13%
Accounts Receivable	41.74	32.81	43.65	33.6	26.97	19.16
Other Receivables	4.51	4.69	2.11	0.25	0.95	0.52
Receivables	46.25	37.5	45.76	33.85	27.93	19.68
Inventory	47.25	44.11	27.42	32.43	34.53	48.33
Prepaid Expenses	-	0.27	0.1	0.06	0.23	0.55
Restricted Cash	-	108.59	69.36	27.63	51.19	47.57
Other Current Assets	7.65	8.94	4.24	4.59	6.38	2.93
Total Current Assets	313.3	334.65	290.96	271.03	243.23	212.36
Property, Plant & Equipment	176.09	175.79	177.59	173.29	169.33	171.68
Long-Term Investments	0.16	0.21	0.27	4.59	4.33	5.1
Goodwill	27.1	27.1	27.1	27.1	27.1	27.1
Long-Term Deferred Tax Assets	2.05	1.73	0.86	-	-	-
Other Long-Term Assets	181.2	163.21	172.8	163.09	161.59	166.92
Total Assets	699.9	702.68	669.56	639.1	605.58	583.15
Accounts Payable	-	21.06	13.83	16.88	14.96	10.27
Accrued Expenses	-	4.23	3.54	4.42	6.92	3.33
Current Portion of Leases	0.24	0.22	0.17	0.2	0.17	0.2
Current Income Taxes Payable	-	0.02	0.17	1.96	1.35	0.87
Current Unearned Revenue	10.17	-	0.52	0.19	-	-
Other Current Liabilities	48.08	19.73	15.67	9.46	3.82	3.16
Total Current Liabilities	58.49	45.25	33.91	33.1	27.22	17.83
Long-Term Leases	0.07	0.19	-	0.17	-	0.17
Long-Term Deferred Tax Liabilities	39.73	40.06	40.38	39.04	39.69	40.21
Total Liabilities	98.29	85.51	74.28	72.31	66.91	58.21
Common Stock	74.95	74.95	74.95	74.95	74.95	74.95
Retained Earnings	501.99	517.27	495.1	462.26	434.18	419.57
Comprehensive Income & Other	24.67	24.95	25.24	29.58	29.55	30.43
Shareholders' Equity	601.61	617.17	595.28	566.79	538.68	524.94
Total Liabilities & Equity	699.9	702.68	669.56	639.1	605.58	583.15
Total Debt	0.3	0.41	0.17	0.37	0.17	0.37
Net Cash (Debt)	211.85	134.82	143.91	172.11	122.8	92.93
Net Cash Growth	-10.29%	-6.32%	-16.38%	40.16%	32.14%	10.46%
Net Cash Per Share	2.83	1.80	1.92	2.30	1.64	1.24
Filing Date Shares Outstanding	74.85	74.85	74.85	74.85	74.85	74.85
Total Common Shares Outstanding	74.85	74.85	74.85	74.85	74.85	74.85
Working Capital	254.81	289.4	257.05	237.93	216.01	194.53
Book Value Per Share	8.04	8.25	7.95	7.57	7.20	7.01
Tangible Book Value	574.51	590.07	568.18	539.69	511.58	497.84
Tangible Book Value Per Share	7.68	7.88	7.59	7.21	6.83	6.65
Land	-	115.82	116.41	116.41	116.41	116.63
Buildings	-	34.07	33.95	33.77	33.91	33.85
Machinery	-	8.22	6.8	6.33	7.46	7.1
Construction In Progress	-	17.94	20.89	18.32	16.25	17.84

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.