KLSE:FOCUSP Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	22.99	49.18	38.51	37.39	53.98	43
Short-Term Investments	26.49	5.67	4.66	4.05	13.56	0.09
Cash & Short-Term Investments	49.48	54.85	43.17	41.44	67.54	43.09
Cash Growth	20.08%	27.06%	4.16%	-38.64%	56.75%	139.44%
Accounts Receivable	43.38	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	43.43	33.35	27.21	23.39	18.72	14.04
Inventory	68.64	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	161.55	162.82	145.01	140.05	141.87	118.67
Property, Plant & Equipment	173.45	166.44	144.09	137.09	123.86	109.38
Long-Term Investments	1.26	1.16	1.11	2.81	1.2	0.92
Long-Term Accounts Receivable	6.69	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	342.95	336.27	295.26	283.22	271.39	232.6
Accounts Payable	22.76	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	11.34	13.3	14.06	15.52	12.84	11.99
Current Portion of Long-Term Debt	8.82	4.64	4.44	2.28	9.01	7.31
Current Portion of Leases	37.81	35.56	33.32	35.58	34.91	30.74
Current Income Taxes Payable	3.66	3.25	1.86	4.2	5.83	1.02
Current Unearned Revenue	1.53	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	86.58	92.1	83.19	93.37	101.49	92.12
Long-Term Debt	17.98	15.96	16.93	17.21	17.11	17.56
Long-Term Leases	78.68	72.68	57.15	51.36	48.12	45.05
Long-Term Unearned Revenue	0.73	0.78	0.77	0.76	0.92	0.96
Long-Term Deferred Tax Liabilities	0.33	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	186.17	183.81	160.24	165.22	169.68	156.85
Common Stock	40.1	40.1	40.1	40.1	40.1	40.1
Retained Earnings	117.22	112.63	94.92	77.9	61.61	35.66
Treasury Stock	-0.54	-0.27	-	-	-	-
Total Common Equity	156.78	152.46	135.02	118	101.71	75.75
Shareholders' Equity	156.78	152.46	135.02	118	101.71	75.75
Total Liabilities & Equity	342.95	336.27	295.26	283.22	271.39	232.6
Total Debt	154.62	142.15	125.89	121.95	121.98	112.64
Net Cash (Debt)	-105.14	-87.29	-82.72	-80.5	-54.44	-69.55
Net Cash Per Share	-0.17	-0.14	-0.13	-0.13	-0.09	-0.11
Filing Date Shares Outstanding	614.95	614.95	616	616	616	616
Total Common Shares Outstanding	614.95	614.95	616	616	616	616
Working Capital	74.97	70.72	61.82	46.68	40.38	26.55
Book Value Per Share	0.25	0.25	0.22	0.19	0.17	0.12
Tangible Book Value	156.78	152.46	135.02	118	101.71	75.75
Tangible Book Value Per Share	0.25	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