One of the major strengths of NAIM Holding is their strong management, which improved their revenue generating ability

from the total revenue of 566920 Million in year 2009 has increased roughly 8.07% to 612691 Million in 2010. In year 2010, the company also has been awarded Sarawak Chef Minister Environment Award and also Top Developer in Residential Development which shown that the company has high reliable and result in their respective industry. The weakness in NAIM Holding BHD is the company is over depending on equity source of funds. Because they are in construction and property industry, high investment is always involve in their project. So over rely on the shareholders money are not good choices. Because they might not give the budget of money when the company needed and might quit their shareholder relationship anytime. The company should take more loans since their gearing ratio are low gear. The opportunity for the current NAIM Holding BHD is My 1st Home Scheme. It is announced by the government of Malaysia that designed to facilitate ease of financing for first-time home buyers and targets properties below RM220, 000. From the annual report 2010, they said that this is an area where we are particularly strong The threat of NAIM Holding BHD is shortage of labour. In the annual report 2010 of NAIM Holding BHD, it listed that they are current facing shortage of workers and increasing of labour cost. This will cause the company to delay their construction period of time and also the cost of the project. As a suggestion, the author suggests that the company should go for out-sourcing which will help the company to decrease the cost and also solve this issue.