Focus Point Holdings Berhad (KLSE: FOCUSP)

KLSE: FOCUSP Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	40.38	37.39	53.98	43	17.9	13.67
Short-Term Investments	2.08	4.05	13.56	0.09	0.09	0.08
Cash & Short-Term Investments	42.46	41.44	67.54	43.09	18	13.75
Cash Growth	4.05%	-38.64%	56.75%	139.44%	30.89%	44.79%
Accounts Receivable	32.57	17.36	13.72	11.97	8.71	8.2
Other Receivables	0.34	6.03	4.99	2.07	6.64	4.79
Receivables	32.91	23.39	18.72	14.04	15.35	12.99
Inventory	64.82	60.7	52.67	46.29	44.95	49.79
Prepaid Expenses	-	3.6	2.93	2.73	3.41	2.96
Other Current Assets	-	10.92	0.01	12.53	12.07	12.2
Total Current Assets	140.19	140.05	141.87	118.67	93.76	91.68
Property, Plant & Equipment	145.18	137.09	123.86	109.38	92.5	112.34
Long-Term Investments	2.36	2.81	1.2	0.92	0.96	0.96
Long-Term Accounts Receivable	4.96	3.27	4.43	3.57	4.88	5.86
Long-Term Deferred Tax Assets	0.01	0.01	0.03	0.06	0.12	0.19
Total Assets	292.71	283.22	271.39	232.6	192.22	211.02
Accounts Payable	19.27	11.01	19.66	20.47	12.76	14
Accrued Expenses	-	10.69	10.55	10.23	9.65	14.29
Short-Term Debt	14.51	15.52	12.84	11.99	14.12	18.19
Current Portion of Long-Term Debt	4.18	2.28	9.01	7.31	1.63	1.48
Current Portion of Leases	34.9	35.58	34.91	30.74	30.67	34.41
Current Income Taxes Payable	3.54	4.2	5.83	1.02	0.73	0.72
Current Unearned Revenue	1.38	1.71	1.41	1.13	1.22	1.56
Other Current Liabilities	0.98	12.39	7.28	9.23	8.17	5.38
Total Current Liabilities	78.76	93.37	101.49	92.12	78.95	90.03
Long-Term Debt	17.15	17.21	17.11	17.56	8.13	7.99
Long-Term Leases	59.76	51.36	48.12	45.05	34.92	49.2
Long-Term Unearned Revenue	0.72	0.76	0.92	0.96	1.17	1.14
Long-Term Deferred Tax Liabilities	0.44	0.52	1.69	1.16	0.75	0.59
Other Long-Term Liabilities	2	2	0.35	-	-	-
Total Liabilities	158.83	165.22	169.68	156.85	123.91	148.95
Common Stock	40.1	40.1	40.1	40.1	40.1	40.1
Retained Earnings	93.78	77.9	61.61	35.66	28.21	21.97
Total Common Equity	133.88	118	101.71	75.75	68.31	62.07
Shareholders' Equity	133.88	118	101.71	75.75	68.31	62.07
Total Liabilities & Equity	292.71	283.22	271.39	232.6	192.22	211.02
Total Debt	130.51	121.95	121.98	112.64	89.46	111.27
Net Cash (Debt)	-88.04	-80.5	-54.44	-69.55	-71.46	-97.53
Net Cash Per Share	-0.19	-0.17	-0.12	-0.15	-0.15	-0.21
Filing Date Shares Outstanding	462	462	462	462	462	462
Total Common Shares Outstanding	462	462	462	462	462	462
Working Capital	61.43	46.68	40.38	26.55	14.81	1.65
Book Value Per Share	0.29	0.26	0.22	0.16	0.15	0.13
Tangible Book Value	133.88	118	101.71	75.75	68.31	62.07
Tangible Book Value Per Share	0.29	0.26	0.22	0.16	0.15	0.13
Land	-	5.07	5.07	5.07	5.07	5.07
Buildings	-	11.86	11.86	9.88	9.88	9.88
Machinery	-	84.86	75.92	64.29	57.48	55.74
Construction In Progress	-	0.08	0.78	0.3	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.