KLSE:FOCUS Balance Sheet

Financials in millions MYR. Fiscal year is April - March.

Millions MYR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Cash & Equivalents	7.55	5.85	9.15	23.74	17.74	60.55
Short-Term Investments	0.02	6.2	0.54	6.77	0.02	25.83
Cash & Short-Term Investments	7.57	12.05	9.69	30.5	17.76	86.38
Cash Growth	-21.86%	24.39%	-68.25%	71.78%	-79.44%	-3.02%
Accounts Receivable	3.13	1.88	1.54	4.43	2.39	10.26
Other Receivables	19.27	14.88	19.32	7.06	49.71	8.59
Receivables	22.4	16.76	20.86	11.49	52.09	18.85
Inventory	16.32	17.44	18.78	13.07	19.62	14.63
Prepaid Expenses	-	2.22	-	4.52	-	2.45
Other Current Assets	1.56	11.82	11.69	11.59	6.55	2.05
Total Current Assets	47.85	60.28	61.01	71.17	96.02	124.36
Property, Plant & Equipment	38.79	39.67	33.29	40.82	45.68	39.3
Long-Term Investments	19.96	25.28	26.33	25.55	28.2	35.37
Goodwill	0.09	0.09	0.09	0.09	0.09	0.09
Other Long-Term Assets	137.7	134.56	114.91	89	85.97	34.78
Total Assets	244.38	259.87	235.63	226.64	255.96	233.9
Accounts Payable	31.92	35.12	9.5	23.9	15.56	5.45
Accrued Expenses	-	5.92	-	2.77	-	2.77
Short-Term Debt	1.05	11.2	1.21	11.21	6.21	1.21
Current Portion of Long-Term Debt	-	-	10	-	-	-
Current Portion of Leases	6.22	4.36	2.58	3.04	2.57	9.84
Current Income Taxes Payable	0.93	0.32	2.9	0.39	3.42	0.43
Other Current Liabilities	47.78	33.37	32.46	27.56	61.68	38.87
Total Current Liabilities	87.9	90.28	58.65	68.86	89.44	58.55
Long-Term Leases	13.66	18.73	10.12	14.71	13.64	10.54
Long-Term Deferred Tax Liabilities	0.06	0.06	0.03	0.03	0.2	0.2
Other Long-Term Liabilities	22.35	22.35	29.87	4.74	-	-
Total Liabilities	123.97	131.41	98.66	88.34	103.27	69.3
Common Stock	91.84	91.84	218.64	218.64	218.64	218.64
Retained Earnings	-409.04	-402.1	-520.71	-518.62	-507.59	-494.46
Comprehensive Income & Other	389.23	388.85	389.88	389.06	389.16	389.31
Total Common Equity	72.03	78.6	87.81	89.08	100.21	113.5
Minority Interest	-1.3	0.18	-0.53	-0.47	2.79	1.42
Shareholders' Equity	120.41	128.46	136.97	138.3	152.69	164.6
Total Liabilities & Equity	244.38	259.87	235.63	226.64	255.96	233.9
Total Debt	20.93	34.28	23.91	28.95	22.41	21.59
Net Cash (Debt)	-13.37	-22.24	-14.22	1.55	-4.66	64.79
Net Cash Growth	-	-	-	-	-	-21.98%
Net Cash Per Share	-0.00	-0.00	-0.00	0.00	-0.00	0.01
Filing Date Shares Outstanding	6,372	6,372	6,372	6,372	6,372	6,372
Total Common Shares Outstanding	6,372	6,372	6,372	6,372	6,372	6,372
Working Capital	-40.05	-30	2.36	2.31	6.58	65.8
Book Value Per Share	0.01	0.01	0.01	0.01	0.02	0.02
Tangible Book Value	71.94	78.51	87.72	88.99	100.12	113.41
Tangible Book Value Per Share	0.01	0.01	0.01	0.01	0.02	0.02
Buildings	-	5.01	-	2.6	-	2.6
Machinery	-	21.76	-	24.72	-	21.29
Construction In Progress	-	2.06	-	3.97	-	1.61

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