AYER Holdings Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	-	13.75	8.19	10.34	6.1	8.99
Short-Term Investments	199.26	133.68	127.04	133.75	166.37	113.98
Cash & Short-Term Investments	199.26	147.43	135.23	144.08	172.48	122.97
Cash Growth	-18.37%	9.02%	-6.15%	-16.46%	40.26%	31.80%
Accounts Receivable	107.99	67.13	32.81	43.65	33.6	26.97
Other Receivables	-	34.53	4.69	2.11	0.25	0.95
Receivables	107.99	101.66	37.5	45.76	33.85	27.93
Inventory	52.13	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	2.61	7.95	8.94	4.24	4.59	6.38
Total Current Assets	361.98	351.83	334.65	290.96	271.03	243.23
Property, Plant & Equipment	176.77	176.68	175.79	177.59	173.29	169.33
Long-Term Investments	0.17	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	1.73	2	1.73	0.86	-	-
Other Long-Term Assets	176.95	175.86	163.21	172.8	163.09	161.59
Total Assets	744.69	733.64	702.68	669.56	639.1	605.58
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	0.14	0.19	0.22	0.17	0.2	0.17
Current Income Taxes Payable	5.85	5.09	0.02	0.17	1.96	1.35
Current Unearned Revenue	-	-	-	0.52	0.19	-
Other Current Liabilities	56.77	27.16	19.73	15.67	9.46	3.82
Total Current Liabilities	62.76	65.03	45.25	33.91	33.1	27.22
Long-Term Leases	-	-	0.19	-	0.17	-
Long-Term Deferred Tax Liabilities	39.05	39.24	40.06	40.38	39.04	39.69
Total Liabilities	101.8	104.27	85.51	74.28	72.31	66.91
Common Stock	74.95	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	567.94	23.88	24.95	25.24	29.58	29.55
Shareholders' Equity	642.89	629.37	617.17	595.28	566.79	538.68
Total Liabilities & Equity	744.69	733.64	702.68	669.56	639.1	605.58
Total Debt	0.14	0.19	0.41	0.17	0.37	0.17
Net Cash (Debt)	199.12	147.23	134.82	143.91	172.11	122.8
Net Cash Growth	-18.30%	9.21%	-6.32%	-16.38%	40.16%	32.14%
Net Cash Per Share	2.66	1.97	1.80	1.92	2.30	1.64
Filing Date Shares Outstanding	74.87	74.85	74.85	74.85	74.85	74.85
Total Common Shares Outstanding	74.87	74.85	74.85	74.85	74.85	74.85
Working Capital	299.23	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	615.79	602.27	590.07	568.18	539.69	511.58
Tangible Book Value Per Share	8.22	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