AYER Holdings Berhad (KLSE:AYER)

AYER Holdings Berhad Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	61.97	13.75	8.19	10.34	6.1	8.99
Short-Term Investments	166.97	133.68	127.04	133.75	166.37	113.98
Cash & Short-Term Investments	228.94	147.43	135.23	144.08	172.48	122.97
Cash Growth	7.91%	9.02%	-6.15%	-16.46%	40.26%	31.80%
Accounts Receivable	91.75	67.13	32.81	43.65	33.6	26.97
Other Receivables	0.78	34.53	4.69	2.11	0.25	0.95
Receivables	92.53	101.66	37.5	45.76	33.85	27.93
Inventory	46.14	53.66	44.11	27.42	32.43	34.53
Prepaid Expenses	-	0.63	0.27	0.1	0.06	0.23
Restricted Cash	-	40.5	108.59	69.36	27.63	51.19
Other Current Assets	6.55	7.95	8.94	4.24	4.59	6.38
Total Current Assets	374.16	351.83	334.65	290.96	271.03	243.23
Property, Plant & Equipment	177.63	176.68	175.79	177.59	173.29	169.33
Long-Term Investments	0.16	0.17	0.21	0.27	4.59	4.33
Goodwill	27.1	27.1	27.1	27.1	27.1	27.1
Long-Term Deferred Tax Assets	1.47	2	1.73	0.86	-	-
Other Long-Term Assets	177.64	175.86	163.21	172.8	163.09	161.59
Total Assets	758.16	733.64	702.68	669.56	639.1	605.58

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	26.34	21.06	13.83	16.88	14.96
Accrued Expenses	-	6.26	4.23	3.54	4.42	6.92
Current Portion of Leases	0.08	0.19	0.22	0.17	0.2	0.17
Current Income Taxes Payable	8.4	5.09	0.02	0.17	1.96	1.35
Current Unearned Revenue	10.9	-	-	0.52	0.19	-
Other Current Liabilities	56.58	27.16	19.73	15.67	9.46	3.82
Total Current Liabilities	75.96	65.03	45.25	33.91	33.1	27.22
Long-Term Leases	-	-	0.19	-	0.17	-
Long-Term Deferred Tax Liabilities	38.93	39.24	40.06	40.38	39.04	39.69
Total Liabilities	114.89	104.27	85.51	74.28	72.31	66.91

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	74.95	74.95	74.95	74.95	74.95	74.95
Retained Earnings	544.96	530.54	517.27	495.1	462.26	434.18
Comprehensive Income & Other	23.37	23.88	24.95	25.24	29.58	29.55
Shareholders' Equity	643.27	629.37	617.17	595.28	566.79	538.68
Total Liabilities & Equity	758.16	733.64	702.68	669.56	639.1	605.58

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.08	0.19	0.41	0.17	0.37	0.17
Net Cash (Debt)	228.86	147.23	134.82	143.91	172.11	122.8
Net Cash Growth	8.03%	9.21%	-6.32%	-16.38%	40.16%	32.14%
Net Cash Per Share	3.06	1.97	1.80	1.92	2.30	1.64
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	298.2	286.8	289.4	257.05	237.93	216.01
Book Value Per Share	8.59	8.41	8.25	7.95	7.57	7.20
Tangible Book Value	616.17	602.27	590.07	568.18	539.69	511.58
Tangible Book Value Per Share	8.23	8.05	7.88	7.59	7.21	6.83
Land	-	115.82	115.82	116.41	116.41	116.41
Buildings	-	38.82	34.07	33.95	33.77	33.91
Machinery	-	9.51	8.22	6.8	6.33	7.46
Construction In Progress	-	13.38	17.94	20.89	18.32	16.25

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 31, 2026

Data Sources Report a data error