KLSE:FOCUSP Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	49.18	38.51	37.39	53.98	43
Short-Term Investments	5.67	4.66	4.05	13.56	0.09
Cash & Short-Term Investments	54.85	43.17	41.44	67.54	43.09
Cash Growth	27.06%	4.16%	-38.64%	56.75%	139.44%
Accounts Receivable	27.59	20.39	17.36	13.72	11.97
Other Receivables	5.76	6.82	6.03	4.99	2.07
Receivables	33.35	27.21	23.39	18.72	14.04
Inventory	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	162.82	145.01	140.05	141.87	118.67
Property, Plant & Equipment	166.44	144.09	137.09	123.86	109.38
Long-Term Investments	1.16	1.11	2.81	1.2	0.92
Long-Term Accounts Receivable	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	336.27	295.26	283.22	271.39	232.6
Accounts Payable	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	13.3	14.06	15.52	12.84	11.99
Current Portion of Long-Term Debt	4.64	4.44	2.28	9.01	7.31
Current Portion of Leases	35.56	33.32	35.58	34.91	30.74
Current Income Taxes Payable	3.25	1.86	4.2	5.83	1.02
Current Unearned Revenue	1.5	1.37	1.71	1.41	1.13
Other Current Liabilities	12.54	10.44	12.39	7.28	9.23
Total Current Liabilities	92.1	83.19	93.37	101.49	92.12
Long-Term Debt	15.96	16.93	17.21	17.11	17.56
Long-Term Leases	72.68	57.15	51.36	48.12	45.05
Long-Term Unearned Revenue	0.78	0.77	0.76	0.92	0.96
Long-Term Deferred Tax Liabilities	0.41	0.45	0.52	1.69	1.16
Other Long-Term Liabilities	1.89	1.75	2	0.35	-
Total Liabilities	183.81	160.24	165.22	169.68	156.85
Common Stock	40.1	40.1	40.1	40.1	40.1
Retained Earnings	112.63	94.92	77.9	61.61	35.66
Treasury Stock	-0.27	-	-	-	-
Total Common Equity	152.46	135.02	118	101.71	75.75
Shareholders' Equity	152.46	135.02	118	101.71	75.75
Total Liabilities & Equity	336.27	295.26	283.22	271.39	232.6
Total Debt	142.15	125.89	121.95	121.98	112.64
Net Cash (Debt)	-87.29	-82.72	-80.5	-54.44	-69.55
Net Cash Per Share	-0.14	-0.13	-0.13	-0.09	-0.11
Filing Date Shares Outstanding	614.95	616	616	616	616
Total Common Shares Outstanding	614.95	616	616	616	616
Working Capital	70.72	61.82	46.68	40.38	26.55
Book Value Per Share	0.25	0.22	0.19	0.17	0.12
Tangible Book Value	152.46	135.02	118	101.71	75.75
Tangible Book Value Per Share	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

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.