FOCUS AI Co., Ltd. (KOSDAQ:331380)

FOCUS AI Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3,133	7,297	3,302	1,576	3,005	397.4
Short-Term Investments	700	319.33	-	370	10	950.86
Cash & Short-Term Investments	3,833	7,616	3,302	1,946	3,015	1,348
Cash Growth	-80.47%	130.69%	69.68%	-35.46%	123.61%	91.17%
Accounts Receivable	10,269	11,411	11,047	11,387	11,257	8,766
Other Receivables	33.23	-	3.25	21.69	22.65	13.66
Receivables	10,303	11,911	11,050	11,409	11,279	8,779
Inventory	9,987	12,291	10,777	13,351	9,415	6,117
Prepaid Expenses	290.32	128.26	61.86	359.97	29.16	30.9
Other Current Assets	540.42	378.32	52.02	42.8	225.01	145.77
Total Current Assets	24,954	32,324	25,243	27,108	23,963	16,421
Property, Plant & Equipment	11,231	10,914	7,583	7,447	6,489	6,633
Long-Term Investments	5,491	3,231	18.74	18.32	18.37	42.23
Other Intangible Assets	991.33	995.25	31.02	25.97	34.14	45.13
Long-Term Deferred Tax Assets	-	-	2,738	2,826	2,729	1,778
Long-Term Deferred Charges	-	-	-	-	0	0
Other Long-Term Assets	822.89	1,153	844.39	148.73	107.66	71.01
Total Assets	43,491	48,617	36,457	37,573	33,342	24,991
Accounts Payable	6,391	8,996	6,286	7,498	4,319	6,057
Accrued Expenses	1,130	941.17	871.58	691.9	516.7	457.49
Short-Term Debt	-	9,885	-	2,900	4,800	6,000
Current Portion of Long-Term Debt	19,450	4,450	4,450	-	-	1,372
Current Portion of Leases	659.66	412.71	240.26	93.91	72.11	66.72
Current Income Taxes Payable	-	-	68.69	30.5	11.95	-
Other Current Liabilities	2,220	1,911	1,527	905.7	923.58	679.86
Total Current Liabilities	29,852	26,597	13,443	12,120	10,644	14,633
Long-Term Debt	-	4,658	-	4,450	5,356	4,623
Long-Term Leases	1,098	851.33	239.68	127.06	67.39	107.22
Other Long-Term Liabilities	4.81	28.18	1.4	-	-0	1.09
Total Liabilities	30,954	32,134	13,684	16,697	16,067	19,365
Common Stock	2,424	2,273	1,905	1,905	1,806	831.72
Additional Paid-In Capital	22,985	20,137	12,436	12,436	11,619	929.84
Retained Earnings	-10,187	-3,193	8,432	6,535	3,850	3,865
Treasury Stock	-2,993	-2,993	-0.01	-0.01	-0.01	-
Comprehensive Income & Other	307.85	259.46	0	0	0	-
Shareholders' Equity	12,537	16,483	22,773	20,876	17,275	5,626
Total Liabilities & Equity	43,491	48,617	36,457	37,573	33,342	24,991
Total Debt	21,208	20,257	4,930	7,571	10,296	12,169
Net Cash (Debt)	-17,374	-12,641	-1,628	-5,625	-7,281	-10,821
Net Cash Per Share	-	-643.43	-85.49	-295.31	-487.40	-
Filing Date Shares Outstanding	-	21.68	19.05	19.05	18.06	-
Total Common Shares Outstanding	-	21.68	19.05	19.05	18.06	-
Working Capital	-4,898	5,728	11,799	14,988	13,320	1,788
Book Value Per Share	-	760.14	1195.51	1095.96	956.61	-
Tangible Book Value	11,545	15,488	22,742	20,850	17,241	5,581
Tangible Book Value Per Share	-	714.24	1193.88	1094.59	954.72	-
Land	2,808	2,808	2,808	2,808	2,808	2,780
Buildings	3,015	3,796	3,796	3,796	3,796	3,762
Machinery	433.29	1,656	1,545	1,339	891.66	907.92
Construction In Progress	2,735	2,698	-	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.