Naim Holdings Berhad (KLSE:NAIM)

Naim 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	365	369.1	220.87	247.76	274.75	353.31
Short-Term Investments	5.03	3.53	5.62	5.46	5.24	5.34
Cash & Short-Term Investments	370.03	372.63	226.49	253.22	279.99	358.66
Cash Growth	63.15%	64.52%	-10.56%	-9.56%	-21.93%	55.11%
Accounts Receivable	103.51	88.31	115.63	81.53	127.26	139.43
Other Receivables	1.56	23.06	30.01	36.49	32.46	34.68
Receivables	105.07	111.38	145.64	118.02	159.72	174.11
Inventory	560.4	559.46	549.23	558.22	549.05	589.77
Prepaid Expenses	-	1.08	2.44	4.99	2.94	1.51
Restricted Cash	-	6.99	6.99	15.42	15.42	-
Other Current Assets	11.54	2.8	6.06	4.81	4.97	5.02
Total Current Assets	1,047	1,054	936.86	954.67	1,012	1,129
Property, Plant & Equipment	124.31	146.41	155.67	145.81	153.43	161.89
Long-Term Investments	517.1	523.77	492.46	445.63	400.99	480.88
Goodwill	0.04	0.04	0.06	-	-	-
Other Intangible Assets	-	-	-	0.11	0.79	1.48
Long-Term Accounts Receivable	-	-	13.02	28.16	40.69	52.62
Long-Term Deferred Tax Assets	1.68	1.68	1.44	2.23	2.4	4.43
Other Long-Term Assets	200.77	177.43	206.8	227.19	225.36	229.23
Total Assets	1,891	1,904	1,806	1,804	1,836	2,060
Accounts Payable	210.62	74	125.03	94.19	101.39	128.12
Accrued Expenses	-	129.5	124.08	155.34	169.72	182.02
Short-Term Debt	60	65	110	120	172	167
Current Portion of Long-Term Debt	8.12	12.3	20.12	25.17	28.21	51.09
Current Portion of Leases	0.16	0.16	0.16	0.16	0.15	0.03
Current Income Taxes Payable	16.83	24.77	2.56	1.69	2.68	14.29
Current Unearned Revenue	0.87	0.59	3.1	1.87	5.57	15.94
Other Current Liabilities	-	10.02	9.68	9.96	12.92	17.7
Total Current Liabilities	296.6	316.34	394.72	408.38	492.63	576.18
Long-Term Debt	23.61	21.56	66.36	87.13	67.81	95.71
Long-Term Leases	0.08	0.16	0.33	0.49	0.65	0.04
Long-Term Deferred Tax Liabilities	20.38	20.39	20.48	21.17	22.1	23.04
Total Liabilities	340.67	358.45	481.89	517.17	583.19	694.97
Common Stock	454.8	454.8	454.8	454.8	454.8	454.8
Retained Earnings	1,100	1,086	857.83	822.8	797.99	922.34
Treasury Stock	-34.75	-34.75	-34.75	-34.75	-34.75	-34.75
Comprehensive Income & Other	13.13	22.5	29.66	21.83	12.79	6.34
Total Common Equity	1,533	1,529	1,308	1,265	1,231	1,349
Minority Interest	16.95	16.64	16.88	21.95	21.74	15.91
Shareholders' Equity	1,550	1,545	1,324	1,287	1,253	1,365
Total Liabilities & Equity	1,891	1,904	1,806	1,804	1,836	2,060
Total Debt	91.97	99.18	196.96	232.95	268.82	313.87
Net Cash (Debt)	278.06	273.45	29.53	20.27	11.18	44.79
Net Cash Growth	405.95%	826.08%	45.66%	81.36%	-75.05%	-
Net Cash Per Share	0.56	0.55	0.06	0.04	0.02	0.09
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	750.45	737.99	542.13	546.28	519.46	552.89
Book Value Per Share	3.06	3.05	2.61	2.53	2.46	2.69
Tangible Book Value	1,533	1,529	1,307	1,265	1,230	1,347
Tangible Book Value Per Share	3.06	3.05	2.61	2.53	2.46	2.69
Land	-	0.75	0.75	0.75	0.75	0.75
Buildings	-	72	72.84	55.89	54.1	54.1
Machinery	-	122.19	124.05	120.09	119.98	127.44
Construction In Progress	-	2.83	0.54	0.63	0.19	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.