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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	349.66	369.1	220.87	247.76	274.75	353.31
Short-Term Investments	6.92	3.53	5.62	5.46	5.24	5.34
Cash & Short-Term Investments	356.59	372.63	226.49	253.22	279.99	358.66
Cash Growth	67.52%	64.52%	-10.56%	-9.56%	-21.93%	55.11%
Accounts Receivable	110.42	88.31	115.63	81.53	127.26	139.43
Other Receivables	1.77	23.06	30.01	36.49	32.46	34.68
Receivables	112.19	111.38	145.64	118.02	159.72	174.11
Inventory	555.53	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	9.43	2.8	6.06	4.81	4.97	5.02
Total Current Assets	1,034	1,054	936.86	954.67	1,012	1,129
Property, Plant & Equipment	124.62	146.41	155.67	145.81	153.43	161.89
Long-Term Investments	489.02	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	2.58	1.68	1.44	2.23	2.4	4.43
Other Long-Term Assets	200.4	177.43	206.8	227.19	225.36	229.23
Total Assets	1,850	1,904	1,806	1,804	1,836	2,060
Accounts Payable	203.6	74	125.03	94.19	101.39	128.12
Accrued Expenses	-	129.5	124.08	155.34	169.72	182.02
Short-Term Debt	52	65	110	120	172	167
Current Portion of Long-Term Debt	6.16	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	1.46	24.77	2.56	1.69	2.68	14.29
Current Unearned Revenue	0.62	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	264.01	316.34	394.72	408.38	492.63	576.18
Long-Term Debt	21.99	21.56	66.36	87.13	67.81	95.71
Long-Term Leases	0.04	0.16	0.33	0.49	0.65	0.04
Long-Term Deferred Tax Liabilities	20.34	20.39	20.48	21.17	22.1	23.04
Total Liabilities	306.38	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	1,094	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	13.02	22.5	29.66	21.83	12.79	6.34
Total Common Equity	1,527	1,529	1,308	1,265	1,231	1,349
Minority Interest	16.92	16.64	16.88	21.95	21.74	15.91
Shareholders' Equity	1,544	1,545	1,324	1,287	1,253	1,365
Total Liabilities & Equity	1,850	1,904	1,806	1,804	1,836	2,060
Total Debt	80.35	99.18	196.96	232.95	268.82	313.87
Net Cash (Debt)	276.24	273.45	29.53	20.27	11.18	44.79
Net Cash Growth	215.35%	826.08%	45.66%	81.36%	-75.05%	-
Net Cash Per Share	0.55	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	769.73	737.99	542.13	546.28	519.46	552.89
Book Value Per Share	3.05	3.05	2.61	2.53	2.46	2.69
Tangible Book Value	1,527	1,529	1,307	1,265	1,230	1,347
Tangible Book Value Per Share	3.05	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.