AYER Holdings Berhad (KLSE:AYER)

AYER 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	114	8.19	10.34	6.1	8.99	4.24
Short-Term Investments	109.86	127.04	133.75	166.37	113.98	89.05
Cash & Short-Term Investments	223.85	135.23	144.08	172.48	122.97	93.3
Cash Growth	-4.57%	-6.15%	-16.46%	40.26%	31.80%	10.13%
Accounts Receivable	49.09	32.81	43.65	33.6	26.97	19.16
Other Receivables	4.35	4.69	2.11	0.25	0.95	0.52
Receivables	53.44	37.5	45.76	33.85	27.93	19.68
Inventory	51.26	44.11	27.42	32.43	34.53	48.33
Prepaid Expenses	-	0.27	0.1	0.06	0.23	0.55
Restricted Cash	-	108.59	69.36	27.63	51.19	47.57
Other Current Assets	7.72	8.94	4.24	4.59	6.38	2.93
Total Current Assets	336.27	334.65	290.96	271.03	243.23	212.36
Property, Plant & Equipment	176.15	175.79	177.59	173.29	169.33	171.68
Long-Term Investments	0.17	0.21	0.27	4.59	4.33	5.1
Goodwill	27.1	27.1	27.1	27.1	27.1	27.1
Long-Term Deferred Tax Assets	1.85	1.73	0.86	-	-	-
Other Long-Term Assets	181.64	163.21	172.8	163.09	161.59	166.92
Total Assets	723.17	702.68	669.56	639.1	605.58	583.15
Accounts Payable	-	21.06	13.83	16.88	14.96	10.27
Accrued Expenses	-	4.23	3.54	4.42	6.92	3.33
Current Portion of Leases	0.24	0.22	0.17	0.2	0.17	0.2
Current Income Taxes Payable	3.82	0.02	0.17	1.96	1.35	0.87
Current Unearned Revenue	-	-	0.52	0.19	-	-
Other Current Liabilities	57.97	19.73	15.67	9.46	3.82	3.16
Total Current Liabilities	62.02	45.25	33.91	33.1	27.22	17.83
Long-Term Leases	0.01	0.19	-	0.17	-	0.17
Long-Term Deferred Tax Liabilities	39.46	40.06	40.38	39.04	39.69	40.21
Total Liabilities	101.5	85.51	74.28	72.31	66.91	58.21
Common Stock	74.95	74.95	74.95	74.95	74.95	74.95
Retained Earnings	522.37	517.27	495.1	462.26	434.18	419.57
Comprehensive Income & Other	24.36	24.95	25.24	29.58	29.55	30.43
Shareholders' Equity	621.68	617.17	595.28	566.79	538.68	524.94
Total Liabilities & Equity	723.17	702.68	669.56	639.1	605.58	583.15
Total Debt	0.25	0.41	0.17	0.37	0.17	0.37
Net Cash (Debt)	223.61	134.82	143.91	172.11	122.8	92.93
Net Cash Growth	-4.67%	-6.32%	-16.38%	40.16%	32.14%	10.46%
Net Cash Per Share	2.99	1.80	1.92	2.30	1.64	1.24
Filing Date Shares Outstanding	74.85	74.85	74.85	74.85	74.85	74.85
Total Common Shares Outstanding	74.85	74.85	74.85	74.85	74.85	74.85
Working Capital	274.24	289.4	257.05	237.93	216.01	194.53
Book Value Per Share	8.31	8.25	7.95	7.57	7.20	7.01
Tangible Book Value	594.58	590.07	568.18	539.69	511.58	497.84
Tangible Book Value Per Share	7.94	7.88	7.59	7.21	6.83	6.65
Land	-	115.82	116.41	116.41	116.41	116.63
Buildings	-	34.07	33.95	33.77	33.91	33.85
Machinery	-	8.22	6.8	6.33	7.46	7.1
Construction In Progress	-	17.94	20.89	18.32	16.25	17.84

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.