Focus Point Holdings Berhad (KLSE:FOCUSP)

KLSE:FOCUSP Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	36.53	38.51	37.39	53.98	43	17.9
Short-Term Investments	4.52	4.66	4.05	13.56	0.09	0.09
Cash & Short-Term Investments	41.05	43.17	41.44	67.54	43.09	18
Cash Growth	8.71%	4.16%	-38.64%	56.75%	139.44%	30.89%
Accounts Receivable	35.94	20.39	17.36	13.72	11.97	8.71
Other Receivables	0.29	6.82	6.03	4.99	2.07	6.64
Receivables	36.23	27.21	23.39	18.72	14.04	15.35
Inventory	65.26	60.71	60.7	52.67	46.29	44.95
Prepaid Expenses	-	4.33	3.6	2.93	2.73	3.41
Other Current Assets	-	9.61	10.92	0.01	12.53	12.07
Total Current Assets	142.54	145.01	140.05	141.87	118.67	93.76
Property, Plant & Equipment	163.34	144.09	137.09	123.86	109.38	92.5
Long-Term Investments	1.16	1.11	2.81	1.2	0.92	0.96
Long-Term Accounts Receivable	5.12	4.63	3.27	4.43	3.57	4.88
Long-Term Deferred Tax Assets	0.46	0.41	0.01	0.03	0.06	0.12
Total Assets	312.62	295.26	283.22	271.39	232.6	192.22
Accounts Payable	21.87	9.36	11.01	19.66	20.47	12.76
Accrued Expenses	-	8.35	10.69	10.55	10.23	9.65
Short-Term Debt	11.25	14.06	15.52	12.84	11.99	14.12
Current Portion of Long-Term Debt	4.67	4.44	2.28	9.01	7.31	1.63
Current Portion of Leases	34.79	33.32	35.58	34.91	30.74	30.67
Current Income Taxes Payable	2.4	1.86	4.2	5.83	1.02	0.73
Current Unearned Revenue	1.31	1.37	1.71	1.41	1.13	1.22
Other Current Liabilities	1.1	10.44	12.39	7.28	9.23	8.17
Total Current Liabilities	77.38	83.19	93.37	101.49	92.12	78.95
Long-Term Debt	15.33	16.93	17.21	17.11	17.56	8.13
Long-Term Leases	73.64	57.15	51.36	48.12	45.05	34.92
Long-Term Unearned Revenue	0.78	0.77	0.76	0.92	0.96	1.17
Long-Term Deferred Tax Liabilities	0.45	0.45	0.52	1.69	1.16	0.75
Other Long-Term Liabilities	1.75	1.75	2	0.35	-	-
Total Liabilities	169.33	160.24	165.22	169.68	156.85	123.91
Common Stock	40.1	40.1	40.1	40.1	40.1	40.1
Retained Earnings	103.19	94.92	77.9	61.61	35.66	28.21
Total Common Equity	143.29	135.02	118	101.71	75.75	68.31
Shareholders' Equity	143.29	135.02	118	101.71	75.75	68.31
Total Liabilities & Equity	312.62	295.26	283.22	271.39	232.6	192.22
Total Debt	139.68	125.89	121.95	121.98	112.64	89.46
Net Cash (Debt)	-98.63	-82.72	-80.5	-54.44	-69.55	-71.46
Net Cash Per Share	-0.16	-0.13	-0.13	-0.09	-0.11	-0.12
Filing Date Shares Outstanding	616	616	616	616	616	616
Total Common Shares Outstanding	616	616	616	616	616	616
Working Capital	65.16	61.82	46.68	40.38	26.55	14.81
Book Value Per Share	0.23	0.22	0.19	0.17	0.12	0.11
Tangible Book Value	143.29	135.02	118	101.71	75.75	68.31
Tangible Book Value Per Share	0.23	0.22	0.19	0.17	0.12	0.11
Land	-	5.07	5.07	5.07	5.07	5.07
Buildings	-	11.86	11.86	11.86	9.88	9.88
Machinery	-	94.33	84.86	75.92	64.29	57.48
Construction In Progress	-	0.15	0.08	0.78	0.3	-

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