Focus Lumber Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	7.07	10.75	11.54	14.55	27.86	29.61
Short-Term Investments	40.89	45.36	61.05	76.59	96.84	49.26
Cash & Short-Term Investments	47.96	56.12	72.59	91.14	124.7	78.87
Cash Growth	-34.06%	-22.69%	-20.36%	-26.92%	58.10%	-11.62%
Accounts Receivable	4.27	1.52	6.71	5.09	4.16	36.36
Other Receivables	1.27	-1.36	1.67	3.24	0.01	0.79
Receivables	5.54	0.16	8.38	8.33	4.16	37.16
Inventory	51.86	47.3	43.73	47.97	40.98	30.85
Prepaid Expenses	-	1.32	1.68	3.07	1.23	4.22
Other Current Assets	1.8	0.06	0.25	3.36	1.14	5.33
Total Current Assets	107.15	104.96	126.63	153.86	172.22	156.43
Property, Plant & Equipment	28.76	28.03	27.04	22.59	22.99	24.32
Long-Term Investments	4.83	4.83	1.85	-	-	-
Other Intangible Assets	0.15	0.15	0.15	0.15	0.15	0.15
Long-Term Deferred Tax Assets	-	-	-	-	0.02	0.09
Other Long-Term Assets	1.78	1.8	1.89	1.97	2.05	2.13
Total Assets	142.67	139.77	157.55	178.57	197.43	183.12
Accounts Payable	7.12	2.4	1.6	2.11	1.12	3.97
Accrued Expenses	-	2.79	1.93	1.96	2.52	3.03
Current Income Taxes Payable	-	-	-	-	0.43	-
Current Unearned Revenue	5.45	2.71	0.99	0.6	0.09	4.3
Other Current Liabilities	-	0.1	1.93	0.09	0.15	0.13
Total Current Liabilities	12.57	8	6.45	4.75	4.3	11.43
Long-Term Deferred Tax Liabilities	-	-	-	0.11	2.58	2.58
Total Liabilities	12.57	8	6.45	4.86	6.88	14.01
Common Stock	92.65	92.65	92.65	92.65	91.85	57.69
Retained Earnings	44.83	46.51	65.84	88.45	105.08	117.09
Treasury Stock	-7.39	-7.39	-7.39	-7.39	-7.23	-9.38
Comprehensive Income & Other	-	-	-	-	0.85	3.71
Shareholders' Equity	130.1	131.77	151.1	173.71	190.55	169.11
Total Liabilities & Equity	142.67	139.77	157.55	178.57	197.43	183.12
Net Cash (Debt)	47.96	56.12	72.59	91.14	124.7	78.87
Net Cash Growth	-34.06%	-22.69%	-20.36%	-26.92%	58.10%	-11.62%
Net Cash Per Share	0.22	0.26	0.33	0.42	0.60	0.39
Filing Date Shares Outstanding	218.43	218.43	218.43	218.43	218.43	201.33
Total Common Shares Outstanding	218.43	218.43	218.43	218.43	217.41	197.74
Working Capital	94.58	96.96	120.18	149.11	167.92	144.99
Book Value Per Share	0.60	0.60	0.69	0.80	0.88	0.86
Tangible Book Value	129.95	131.63	150.95	173.57	190.4	168.96
Tangible Book Value Per Share	0.59	0.60	0.69	0.79	0.88	0.85
Land	-	1.3	1.3	1.3	1.3	1.3
Buildings	-	16.43	16.37	16.07	14.06	13.79
Machinery	-	137.65	134.92	129.99	133.54	132.25
Construction In Progress	-	4.18	2.67	-	-	-