KLSE:FOCUSP Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	44.48	38.51	37.39	53.98	43
Short-Term Investments	4.7	4.66	4.05	13.56	0.09
Cash & Short-Term Investments	49.18	43.17	41.44	67.54	43.09
Cash Growth	13.93%	4.16%	-38.64%	56.75%	139.44%
Accounts Receivable	45.54	20.39	17.36	13.72	11.97
Other Receivables	0.04	6.82	6.03	4.99	2.07
Receivables	45.58	27.21	23.39	18.72	14.04
Inventory	61.36	60.71	60.7	52.67	46.29
Prepaid Expenses	-	4.33	3.6	2.93	2.73
Other Current Assets	-	9.61	10.92	0.01	12.53
Total Current Assets	156.12	145.01	140.05	141.87	118.67
Property, Plant & Equipment	167.04	144.09	137.09	123.86	109.38
Long-Term Investments	1.02	1.11	2.81	1.2	0.92
Long-Term Accounts Receivable	5.86	4.63	3.27	4.43	3.57
Long-Term Deferred Tax Assets	0.15	0.41	0.01	0.03	0.06
Total Assets	330.18	295.26	283.22	271.39	232.6
Accounts Payable	27.07	9.36	11.01	19.66	20.47
Accrued Expenses	-	8.35	10.69	10.55	10.23
Short-Term Debt	13.31	14.06	15.52	12.84	11.99
Current Portion of Long-Term Debt	5.61	4.44	2.28	9.01	7.31
Current Portion of Leases	35.53	33.32	35.58	34.91	30.74
Current Income Taxes Payable	3.25	1.86	4.2	5.83	1.02
Current Unearned Revenue	1.51	1.37	1.71	1.41	1.13
Other Current Liabilities	0.66	10.44	12.39	7.28	9.23
Total Current Liabilities	86.94	83.19	93.37	101.49	92.12
Long-Term Debt	14.99	16.93	17.21	17.11	17.56
Long-Term Leases	72.7	57.15	51.36	48.12	45.05
Long-Term Unearned Revenue	0.78	0.77	0.76	0.92	0.96
Long-Term Deferred Tax Liabilities	0.41	0.45	0.52	1.69	1.16
Other Long-Term Liabilities	1.9	1.75	2	0.35	-
Total Liabilities	177.72	160.24	165.22	169.68	156.85
Common Stock	40.1	40.1	40.1	40.1	40.1
Retained Earnings	112.63	94.92	77.9	61.61	35.66
Treasury Stock	-0.27	-	-	-	-
Total Common Equity	152.46	135.02	118	101.71	75.75
Shareholders' Equity	152.46	135.02	118	101.71	75.75
Total Liabilities & Equity	330.18	295.26	283.22	271.39	232.6
Total Debt	142.15	125.89	121.95	121.98	112.64
Net Cash (Debt)	-92.96	-82.72	-80.5	-54.44	-69.55
Net Cash Per Share	-0.15	-0.13	-0.13	-0.09	-0.11
Filing Date Shares Outstanding	615.67	616	616	616	616
Total Common Shares Outstanding	615.67	616	616	616	616
Working Capital	69.18	61.82	46.68	40.38	26.55
Book Value Per Share	0.25	0.22	0.19	0.17	0.12
Tangible Book Value	152.46	135.02	118	101.71	75.75
Tangible Book Value Per Share	0.25	0.22	0.19	0.17	0.12
Land	-	5.07	5.07	5.07	5.07
Buildings	-	11.86	11.86	11.86	9.88
Machinery	-	94.33	84.86	75.92	64.29
Construction In Progress	-	0.15	0.08	0.78	0.3

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.