Naim 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	383.09	354.95	369.1	220.87	247.76	274.75
Short-Term Investments	7.01	5.81	3.53	5.62	5.46	5.24
Cash & Short-Term Investments	390.1	360.76	372.63	226.49	253.22	279.99
Cash Growth	5.34%	-3.19%	64.52%	-10.56%	-9.56%	-21.93%
Accounts Receivable	100.59	100.66	88.31	115.63	81.53	127.26
Other Receivables	1.02	3.88	4.83	30.01	36.49	32.46
Receivables	101.6	104.54	93.14	145.64	118.02	159.72
Inventory	545.07	547.92	559.46	549.23	558.22	549.05
Prepaid Expenses	-	1.23	1.08	2.44	4.99	2.94
Restricted Cash	-	0.67	6.99	6.99	15.42	15.42
Other Current Assets	0.75	17.59	21.03	6.06	4.81	4.97
Total Current Assets	1,038	1,033	1,054	936.86	954.67	1,012
Property, Plant & Equipment	125.9	148.76	146.41	155.67	145.81	153.43
Long-Term Investments	489.92	503	523.77	492.46	445.63	400.99
Goodwill	-	0.04	0.04	0.06	-	-
Other Intangible Assets	0.04	-	-	-	0.11	0.79
Long-Term Accounts Receivable	-	-	-	13.02	28.16	40.69
Long-Term Deferred Tax Assets	1.5	1.52	1.68	1.44	2.23	2.4
Other Long-Term Assets	200.62	177.18	177.43	206.8	227.19	225.36
Total Assets	1,855	1,863	1,904	1,806	1,804	1,836
Accounts Payable	194.96	64.54	74	125.03	94.19	101.39
Accrued Expenses	-	120.85	129.5	124.08	155.34	169.72
Short-Term Debt	60.81	55	65	110	120	172
Current Portion of Long-Term Debt	-	6.21	12.3	20.12	25.17	28.21
Current Portion of Leases	-	0.16	0.16	0.16	0.16	0.15
Current Income Taxes Payable	1.89	2.05	24.77	2.56	1.69	2.68
Current Unearned Revenue	1.4	0.72	0.59	3.1	1.87	5.57
Other Current Liabilities	-	16.14	10.02	9.68	9.96	12.92
Total Current Liabilities	259.06	265.66	316.34	394.72	408.38	492.63
Long-Term Debt	14.27	15.35	21.56	66.36	87.13	67.81
Long-Term Leases	-	-	0.16	0.33	0.49	0.65
Long-Term Deferred Tax Liabilities	20.33	20.33	20.39	20.48	21.17	22.1
Total Liabilities	293.66	301.35	358.45	481.89	517.17	583.19
Common Stock	454.8	454.8	454.8	454.8	454.8	454.8
Retained Earnings	-	1,114	1,086	857.83	822.8	797.99
Treasury Stock	-35.27	-34.75	-34.75	-34.75	-34.75	-34.75
Comprehensive Income & Other	1,128	13.1	22.5	29.66	21.83	12.79
Total Common Equity	1,547	1,547	1,529	1,308	1,265	1,231
Minority Interest	14.59	14.95	16.64	16.88	21.95	21.74
Shareholders' Equity	1,562	1,562	1,545	1,324	1,287	1,253
Total Liabilities & Equity	1,855	1,863	1,904	1,806	1,804	1,836
Total Debt	75.08	76.72	99.18	196.96	232.95	268.82
Net Cash (Debt)	315.02	284.04	273.45	29.53	20.27	11.18
Net Cash Growth	13.35%	3.87%	826.08%	45.66%	81.36%	-75.05%
Net Cash Per Share	0.63	0.57	0.55	0.06	0.04	0.02
Filing Date Shares Outstanding	510.59	500	500.74	500.74	500.74	500.74
Total Common Shares Outstanding	510.59	500	500.74	500.74	500.74	500.74
Working Capital	778.46	767.05	737.99	542.13	546.28	519.46
Book Value Per Share	3.03	3.09	3.05	2.61	2.53	2.46
Tangible Book Value	1,547	1,547	1,529	1,307	1,265	1,230
Tangible Book Value Per Share	3.03	3.09	3.05	2.61	2.53	2.46
Land	-	0.75	0.75	0.75	0.75	0.75
Buildings	-	71.96	72	72.84	55.89	54.1
Machinery	-	119.33	122.19	124.05	120.09	119.98
Construction In Progress	-	14.38	2.83	0.54	0.63	0.19