New Focus Auto Tech Holdings Limited (HKG:0360)

HKG:0360 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	56.69	31.11	89.36	78.62	275.14	38.93
Short-Term Investments	348.44	10.82	15.02	1.29	3.23	2.84
Trading Asset Securities	-	-	-	60.3	0.46	0.88
Cash & Short-Term Investments	405.13	41.93	104.37	140.22	278.83	42.65
Cash Growth	-1.21%	-59.83%	-25.56%	-49.71%	553.73%	-37.98%
Accounts Receivable	104.5	98.05	79.92	105.42	86.46	143.71
Other Receivables	-	308.82	335.78	321.66	355.77	374.97
Receivables	104.5	411.65	419.32	457.26	643.24	683.33
Inventory	130.23	132.61	111.62	87.95	121.01	131.85
Prepaid Expenses	-	-	-	-	499.76	-
Other Current Assets	-	26.61	23.96	23.96	10.44	40.21
Total Current Assets	639.85	612.79	659.27	709.39	1,553	898.04
Property, Plant & Equipment	446.69	403.33	285.39	125.66	97.57	75.71
Long-Term Investments	155.07	162.83	227.68	167.7	-	-
Long-Term Deferred Tax Assets	9.96	9.96	13.03	3.08	3.62	3.68
Other Long-Term Assets	242.63	288.97	329.06	473.96	38.98	65.08
Total Assets	1,494	1,478	1,514	1,480	1,693	1,043

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	223.69	241.89	231.13	228.95	227.15	246.49
Accrued Expenses	218.79	86.87	76.28	78.63	74.22	55.46
Current Portion of Long-Term Debt	356.75	418.74	248.48	225.63	269.15	264.04
Current Portion of Leases	4.18	4.32	3	3.4	2.49	2.8
Current Income Taxes Payable	8.43	8.5	15.98	4.08	6.25	3.67
Current Unearned Revenue	25.26	23.1	23.09	25.07	251.24	44.41
Other Current Liabilities	-	126.4	124.69	114.43	113.01	108.44
Total Current Liabilities	837.1	909.83	722.64	680.18	943.51	725.3
Long-Term Debt	23.97	4.97	56.66	78.48	37	110.33
Long-Term Leases	-	-	3.3	1.49	0.16	2.6
Long-Term Unearned Revenue	184.44	66.4	66.4	-	-	-
Long-Term Deferred Tax Liabilities	9.4	9.4	9.48	9.49	9.79	9.82
Total Liabilities	1,055	990.6	858.48	769.64	990.46	848.05

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,491	1,491	1,491	1,491	1,491	556.29
Additional Paid-In Capital	-	1,099	1,099	1,099	1,099	1,482
Retained Earnings	-	-2,181	-2,053	-1,985	-1,898	-1,849
Comprehensive Income & Other	-1,200	-71.3	-36.73	-9.38	-4.94	-9.7
Total Common Equity	290.68	337.18	500.1	595.38	687.14	179.8
Minority Interest	148.61	150.1	155.85	114.77	15.84	14.66
Shareholders' Equity	439.29	487.28	655.95	710.15	702.98	194.46
Total Liabilities & Equity	1,494	1,478	1,514	1,480	1,693	1,043

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	384.9	428.04	311.44	309	308.8	379.76
Net Cash (Debt)	20.23	-386.11	-207.07	-168.78	-29.97	-337.11
Net Cash Growth	-80.69%	-	-	-	-	-
Net Cash Per Share	0.00	-0.02	-0.01	-0.01	-0.00	-0.05
Filing Date Shares Outstanding	17,217	17,217	17,217	17,217	17,217	6,768
Total Common Shares Outstanding	17,217	17,217	17,217	17,217	17,217	6,768
Working Capital	-197.25	-297.04	-63.37	29.21	609.76	172.74
Book Value Per Share	0.02	0.02	0.03	0.03	0.04	0.03
Tangible Book Value	290.68	337.18	500.1	595.38	687.14	179.8
Tangible Book Value Per Share	0.02	0.02	0.03	0.03	0.04	0.03
Land	-	-	-	-	-	83.38
Buildings	-	137.67	135.02	38.36	92.77	-
Machinery	-	131.72	201.86	67.59	219.45	216.24
Construction In Progress	-	270.98	146.61	31.02	2.46	2.51
Leasehold Improvements	-	3.29	-	-	13.42	13.25

Data Source: S&P Global Market Intelligence Last updated: Aug 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 13, 2026

Data Sources Report a data error