KLSE:FOCUSP Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	38.17	38.51	37.39	53.98	43	17.9
Short-Term Investments	7.54	4.66	4.05	13.56	0.09	0.09
Cash & Short-Term Investments	45.71	43.17	41.44	67.54	43.09	18
Cash Growth	7.66%	4.16%	-38.64%	56.75%	139.44%	30.89%
Accounts Receivable	37.89	20.39	17.36	13.72	11.97	8.71
Other Receivables	0.27	6.82	6.03	4.99	2.07	6.64
Receivables	38.16	27.21	23.39	18.72	14.04	15.35
Inventory	67.06	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	150.93	145.01	140.05	141.87	118.67	93.76
Property, Plant & Equipment	169.2	144.09	137.09	123.86	109.38	92.5
Long-Term Investments	1.08	1.11	2.81	1.2	0.92	0.96
Long-Term Accounts Receivable	6.47	4.63	3.27	4.43	3.57	4.88
Long-Term Deferred Tax Assets	0.51	0.41	0.01	0.03	0.06	0.12
Total Assets	328.19	295.26	283.22	271.39	232.6	192.22
Accounts Payable	21.13	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	14.75	14.06	15.52	12.84	11.99	14.12
Current Portion of Long-Term Debt	5.03	4.44	2.28	9.01	7.31	1.63
Current Portion of Leases	37.26	33.32	35.58	34.91	30.74	30.67
Current Income Taxes Payable	2.26	1.86	4.2	5.83	1.02	0.73
Current Unearned Revenue	1.32	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	82.85	83.19	93.37	101.49	92.12	78.95
Long-Term Debt	15.32	16.93	17.21	17.11	17.56	8.13
Long-Term Leases	77.61	57.15	51.36	48.12	45.05	34.92
Long-Term Unearned Revenue	0.72	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	178.71	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	109.5	94.92	77.9	61.61	35.66	28.21
Total Common Equity	149.48	135.02	118	101.71	75.75	68.31
Shareholders' Equity	149.48	135.02	118	101.71	75.75	68.31
Total Liabilities & Equity	328.19	295.26	283.22	271.39	232.6	192.22
Total Debt	149.98	125.89	121.95	121.98	112.64	89.46
Net Cash (Debt)	-104.26	-82.72	-80.5	-54.44	-69.55	-71.46
Net Cash Per Share	-0.17	-0.13	-0.13	-0.09	-0.11	-0.12
Filing Date Shares Outstanding	615.94	616	616	616	616	616
Total Common Shares Outstanding	615.94	616	616	616	616	616
Working Capital	68.08	61.82	46.68	40.38	26.55	14.81
Book Value Per Share	0.24	0.22	0.19	0.17	0.12	0.11
Tangible Book Value	149.48	135.02	118	101.71	75.75	68.31
Tangible Book Value Per Share	0.24	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.