Focus Point Holdings Berhad (KLSE:FOCUSP)

KLSE:FOCUSP Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12.3	49.18	38.51	37.39	53.98	43
Short-Term Investments	37.74	5.67	4.66	4.05	13.56	0.09
Cash & Short-Term Investments	50.04	54.85	43.17	41.44	67.54	43.09
Cash Growth	21.90%	27.06%	4.16%	-38.64%	56.75%	139.44%
Accounts Receivable	41.66	27.59	20.39	17.36	13.72	11.97
Other Receivables	0.05	5.76	6.82	6.03	4.99	2.07
Receivables	41.71	33.35	27.21	23.39	18.72	14.04
Inventory	71.32	61.36	60.71	60.7	52.67	46.29
Prepaid Expenses	-	2.56	4.33	3.6	2.93	2.73
Other Current Assets	-	10.7	9.61	10.92	0.01	12.53
Total Current Assets	163.07	162.82	145.01	140.05	141.87	118.67
Property, Plant & Equipment	174.97	166.44	144.09	137.09	123.86	109.38
Long-Term Investments	1.36	1.16	1.11	2.81	1.2	0.92
Long-Term Accounts Receivable	6.68	5.85	4.63	3.27	4.43	3.57
Long-Term Deferred Tax Assets	-	-	0.41	0.01	0.03	0.06
Total Assets	346.09	336.27	295.26	283.22	271.39	232.6

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	26.33	13.78	9.36	11.01	19.66	20.47
Accrued Expenses	-	7.52	8.35	10.69	10.55	10.23
Short-Term Debt	11.6	13.3	14.06	15.52	12.84	11.99
Current Portion of Long-Term Debt	2.58	4.64	4.44	2.28	9.01	7.31
Current Portion of Leases	37.83	35.56	33.32	35.58	34.91	30.74
Current Income Taxes Payable	4.41	3.25	1.86	4.2	5.83	1.02
Current Unearned Revenue	1.42	1.5	1.37	1.71	1.41	1.13
Other Current Liabilities	0.66	12.54	10.44	12.39	7.28	9.23
Total Current Liabilities	84.82	92.1	83.19	93.37	101.49	92.12
Long-Term Debt	18.68	15.96	16.93	17.21	17.11	17.56
Long-Term Leases	78.74	72.68	57.15	51.36	48.12	45.05
Long-Term Unearned Revenue	0.67	0.78	0.77	0.76	0.92	0.96
Long-Term Deferred Tax Liabilities	0.28	0.41	0.45	0.52	1.69	1.16
Other Long-Term Liabilities	1.89	1.89	1.75	2	0.35	-
Total Liabilities	185.06	183.81	160.24	165.22	169.68	156.85

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	40.1	40.1	40.1	40.1	40.1	40.1
Retained Earnings	121.61	112.63	94.92	77.9	61.61	35.66
Treasury Stock	-0.69	-0.27	-	-	-	-
Total Common Equity	161.02	152.46	135.02	118	101.71	75.75
Shareholders' Equity	161.02	152.46	135.02	118	101.71	75.75
Total Liabilities & Equity	346.09	336.27	295.26	283.22	271.39	232.6

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	149.42	142.15	125.89	121.95	121.98	112.64
Net Cash (Debt)	-99.38	-87.29	-82.72	-80.5	-54.44	-69.55
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.16	-0.14	-0.13	-0.13	-0.09	-0.11
Filing Date Shares Outstanding	614.66	614.95	616	616	616	616
Total Common Shares Outstanding	614.66	614.95	616	616	616	616
Working Capital	78.26	70.72	61.82	46.68	40.38	26.55
Book Value Per Share	0.26	0.25	0.22	0.19	0.17	0.12
Tangible Book Value	161.02	152.46	135.02	118	101.71	75.75
Tangible Book Value Per Share	0.26	0.25	0.22	0.19	0.17	0.12
Land	-	5.07	5.07	5.07	5.07	5.07
Buildings	-	11.86	11.86	11.86	11.86	9.88
Machinery	-	104.36	94.33	84.86	75.92	64.29
Construction In Progress	-	0.59	0.15	0.08	0.78	0.3

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 1, 2026

Data Sources Report a data error