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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	219.29	220.87	247.76	274.75	353.31	226.58
Short-Term Investments	7.52	5.62	5.46	5.24	5.34	4.65
Cash & Short-Term Investments	226.8	226.49	253.22	279.99	358.66	231.23
Cash Growth	-3.18%	-10.56%	-9.56%	-21.93%	55.11%	51.46%
Accounts Receivable	87.79	115.63	81.53	127.26	139.43	194.03
Other Receivables	1.04	30.01	36.49	32.46	34.68	26.82
Receivables	88.82	145.64	118.02	159.72	174.11	220.84
Inventory	578.74	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	17.14	6.06	4.81	4.97	5.02	7.34
Total Current Assets	911.51	936.86	954.67	1,012	1,129	1,082
Property, Plant & Equipment	123.58	155.67	145.81	153.43	161.89	181.57
Long-Term Investments	507.85	492.46	445.63	400.99	480.88	488.71
Goodwill	-	0.06	-	-	-	-
Other Intangible Assets	0.06	-	0.11	0.79	1.48	3.52
Long-Term Accounts Receivable	7.57	13.02	28.16	40.69	52.62	56.84
Long-Term Deferred Tax Assets	1.43	1.44	2.23	2.4	4.43	12.15
Other Long-Term Assets	203.84	206.8	227.19	225.36	229.23	418.66
Total Assets	1,756	1,806	1,804	1,836	2,060	2,244
Accounts Payable	181.99	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	95	110	120	172	167	294
Current Portion of Long-Term Debt	20.21	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	3.23	2.56	1.69	2.68	14.29	0.27
Current Unearned Revenue	3.07	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	303.67	394.72	408.38	492.63	576.18	711.51
Long-Term Debt	56.23	66.36	87.13	67.81	95.71	139.95
Long-Term Leases	0.24	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	380.55	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	907.11	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	30.87	29.66	21.83	12.79	6.34	10.11
Total Common Equity	1,358	1,308	1,265	1,231	1,349	1,349
Minority Interest	17.26	16.88	21.95	21.74	15.91	19.82
Shareholders' Equity	1,375	1,324	1,287	1,253	1,365	1,368
Total Liabilities & Equity	1,756	1,806	1,804	1,836	2,060	2,244
Total Debt	171.84	196.96	232.95	268.82	313.87	483.51
Net Cash (Debt)	54.96	29.53	20.27	11.18	44.79	-252.28
Net Cash Growth	221.54%	45.66%	81.36%	-75.04%	-	-
Net Cash Per Share	0.11	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	607.84	542.13	546.28	519.46	552.89	370.86
Book Value Per Share	2.71	2.61	2.53	2.46	2.69	2.69
Tangible Book Value	1,358	1,307	1,265	1,230	1,347	1,345
Tangible Book Value Per Share	2.71	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.