Naim Holdings Berhad (KLSE: NAIM)

Naim Holdings Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	206.02	220.87	247.76	274.75	353.31	226.58
Short-Term Investments	6.85	5.62	5.46	5.24	5.34	4.65
Cash & Short-Term Investments	212.86	226.49	253.22	279.99	358.66	231.23
Cash Growth	-5.78%	-10.56%	-9.56%	-21.93%	55.11%	51.46%
Accounts Receivable	121.21	115.63	81.53	127.26	139.43	194.03
Other Receivables	1.44	30.01	36.49	32.46	34.68	26.82
Receivables	122.64	145.64	118.02	159.72	174.11	220.84
Inventory	578.97	549.23	558.22	549.05	589.77	621.55
Prepaid Expenses	-	2.44	4.99	2.94	1.51	1.41
Restricted Cash	-	6.99	15.42	15.42	-	-
Other Current Assets	14.79	6.06	4.81	4.97	5.02	7.34
Total Current Assets	929.26	936.86	954.67	1,012	1,129	1,082
Property, Plant & Equipment	122.18	155.67	145.81	153.43	161.89	181.57
Long-Term Investments	507.96	492.46	445.63	400.99	480.88	488.71
Goodwill	0.06	0.06	-	-	-	-
Other Intangible Assets	-	-	0.11	0.79	1.48	3.52
Long-Term Accounts Receivable	4.18	13.02	28.16	40.69	52.62	56.84
Long-Term Deferred Tax Assets	1.85	1.44	2.23	2.4	4.43	12.15
Other Long-Term Assets	206.77	206.8	227.19	225.36	229.23	418.66
Total Assets	1,772	1,806	1,804	1,836	2,060	2,244
Accounts Payable	225.37	125.03	94.19	101.39	128.12	115.21
Accrued Expenses	-	124.08	155.34	169.72	182.02	216.53
Short-Term Debt	87.5	110	120	172	167	294
Current Portion of Long-Term Debt	14.25	20.12	25.17	28.21	51.09	49.53
Current Portion of Leases	0.17	0.16	0.16	0.15	0.03	0.02
Current Income Taxes Payable	2.83	2.56	1.69	2.68	14.29	0.27
Current Unearned Revenue	0.56	3.1	1.87	5.57	15.94	21.77
Other Current Liabilities	-	9.68	9.96	12.92	17.7	14.18
Total Current Liabilities	330.68	394.72	408.38	492.63	576.18	711.51
Long-Term Debt	23.15	66.36	87.13	67.81	95.71	139.95
Long-Term Leases	0.2	0.33	0.49	0.65	0.04	0.01
Long-Term Deferred Tax Liabilities	20.41	20.48	21.17	22.1	23.04	23.98
Total Liabilities	374.44	481.89	517.17	583.19	694.97	875.45
Common Stock	454.8	454.8	454.8	454.8	454.8	454.8
Retained Earnings	950.36	857.83	822.8	797.99	922.34	918.38
Treasury Stock	-34.75	-34.75	-34.75	-34.75	-34.75	-34.75
Comprehensive Income & Other	10.33	29.66	21.83	12.79	6.34	10.11
Total Common Equity	1,381	1,308	1,265	1,231	1,349	1,349
Minority Interest	17.08	16.88	21.95	21.74	15.91	19.82
Shareholders' Equity	1,398	1,324	1,287	1,253	1,365	1,368
Total Liabilities & Equity	1,772	1,806	1,804	1,836	2,060	2,244
Total Debt	125.27	196.96	232.95	268.82	313.87	483.51
Net Cash (Debt)	87.6	29.53	20.27	11.18	44.79	-252.28
Net Cash Growth	216.60%	45.66%	81.36%	-75.04%	-	-
Net Cash Per Share	0.17	0.06	0.04	0.02	0.09	-0.52
Filing Date Shares Outstanding	500.74	500.74	500.74	500.74	500.74	500.74
Total Common Shares Outstanding	500.74	500.74	500.74	500.74	500.74	500.74
Working Capital	598.58	542.13	546.28	519.46	552.89	370.86
Book Value Per Share	2.76	2.61	2.53	2.46	2.69	2.69
Tangible Book Value	1,381	1,307	1,265	1,230	1,347	1,345
Tangible Book Value Per Share	2.76	2.61	2.53	2.46	2.69	2.69
Land	-	0.75	0.75	0.75	0.75	0.75
Buildings	-	72.84	55.89	54.1	54.1	57.43
Machinery	-	124.05	120.09	119.98	127.44	133.91
Construction In Progress	-	0.54	0.63	0.19	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.