Naim Holdings Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	354.95	369.1	220.87	247.76	274.75
Short-Term Investments	5.81	3.53	5.62	5.46	5.24
Cash & Short-Term Investments	360.76	372.63	226.49	253.22	279.99
Cash Growth	-3.19%	64.52%	-10.56%	-9.56%	-21.93%
Accounts Receivable	100.66	88.31	115.63	81.53	127.26
Other Receivables	3.88	4.83	30.01	36.49	32.46
Receivables	104.54	93.14	145.64	118.02	159.72
Inventory	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	17.59	21.03	6.06	4.81	4.97
Total Current Assets	1,033	1,054	936.86	954.67	1,012
Property, Plant & Equipment	148.76	146.41	155.67	145.81	153.43
Long-Term Investments	503	523.77	492.46	445.63	400.99
Goodwill	0.04	0.04	0.06	-	-
Other Intangible Assets	-	-	-	0.11	0.79
Long-Term Accounts Receivable	-	-	13.02	28.16	40.69
Long-Term Deferred Tax Assets	1.52	1.68	1.44	2.23	2.4
Other Long-Term Assets	177.18	177.43	206.8	227.19	225.36
Total Assets	1,863	1,904	1,806	1,804	1,836
Accounts Payable	64.54	74	125.03	94.19	101.39
Accrued Expenses	120.85	129.5	124.08	155.34	169.72
Short-Term Debt	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	2.05	24.77	2.56	1.69	2.68
Current Unearned Revenue	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	265.66	316.34	394.72	408.38	492.63
Long-Term Debt	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	20.39	20.48	21.17	22.1
Total Liabilities	301.35	358.45	481.89	517.17	583.19
Common Stock	454.8	454.8	454.8	454.8	454.8
Retained Earnings	1,114	1,086	857.83	822.8	797.99
Treasury Stock	-34.75	-34.75	-34.75	-34.75	-34.75
Comprehensive Income & Other	13.1	22.5	29.66	21.83	12.79
Total Common Equity	1,547	1,529	1,308	1,265	1,231
Minority Interest	14.95	16.64	16.88	21.95	21.74
Shareholders' Equity	1,562	1,545	1,324	1,287	1,253
Total Liabilities & Equity	1,863	1,904	1,806	1,804	1,836
Total Debt	76.72	99.18	196.96	232.95	268.82
Net Cash (Debt)	284.04	273.45	29.53	20.27	11.18
Net Cash Growth	3.87%	826.08%	45.66%	81.36%	-75.05%
Net Cash Per Share	0.57	0.55	0.06	0.04	0.02
Filing Date Shares Outstanding	500	500.74	500.74	500.74	500.74
Total Common Shares Outstanding	500	500.74	500.74	500.74	500.74
Working Capital	767.05	737.99	542.13	546.28	519.46
Book Value Per Share	3.09	3.05	2.61	2.53	2.46
Tangible Book Value	1,547	1,529	1,307	1,265	1,230
Tangible Book Value Per Share	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

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