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

FOCUS AI Balance Sheet

Financials in millions KRW. 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	13,347	9,684	7,297	3,302	1,576	3,005
Short-Term Investments	346.84	71.75	319.33	-	370	10
Cash & Short-Term Investments	13,694	9,755	7,616	3,302	1,946	3,015
Cash Growth	157.03%	28.08%	130.69%	69.68%	-35.46%	123.61%
Accounts Receivable	4,697	8,944	11,411	11,047	11,387	11,257
Other Receivables	16.21	25.94	-	3.25	21.69	22.65
Receivables	4,714	9,470	11,911	11,050	11,409	11,279
Inventory	5,391	8,254	12,291	10,777	13,351	9,415
Prepaid Expenses	218.92	306.04	128.26	61.86	359.97	29.16
Other Current Assets	389.94	227.9	378.32	52.02	42.8	225.01
Total Current Assets	24,407	28,014	32,324	25,243	27,108	23,963
Property, Plant & Equipment	7,836	11,348	10,914	7,583	7,447	6,489
Long-Term Investments	13,243	4,271	3,231	18.74	18.32	18.37
Other Intangible Assets	913.18	868.09	995.25	31.02	25.97	34.14
Long-Term Deferred Tax Assets	-	-	-	2,738	2,826	2,729
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	3,373	2,164	1,153	844.39	148.73	107.66
Total Assets	49,771	46,665	48,617	36,457	37,573	33,342

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	4,225	4,479	8,996	6,286	7,498	4,319
Accrued Expenses	415.28	1,189	941.17	871.58	691.9	516.7
Short-Term Debt	-	11,300	9,885	-	2,900	4,800
Current Portion of Long-Term Debt	7,250	4,450	4,450	4,450	-	-
Current Portion of Leases	640.42	850.81	412.71	240.26	93.91	72.11
Current Income Taxes Payable	-	-	-	68.69	30.5	11.95
Other Current Liabilities	1,508	1,889	1,911	1,527	905.7	923.58
Total Current Liabilities	14,038	24,158	26,597	13,443	12,120	10,644
Long-Term Debt	4,774	-	4,658	-	4,450	5,356
Long-Term Leases	686.49	1,144	851.33	239.68	127.06	67.39
Other Long-Term Liabilities	249.86	218.31	28.18	1.4	-	-0
Total Liabilities	19,748	25,520	32,134	13,684	16,697	16,067

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	3,656	2,953	2,273	1,905	1,905	1,806
Additional Paid-In Capital	48,435	34,566	20,137	12,436	12,436	11,619
Retained Earnings	-19,287	-13,456	-3,193	8,432	6,535	3,850
Treasury Stock	-2,993	-2,993	-2,993	-0.01	-0.01	-0.01
Comprehensive Income & Other	212.04	74.84	259.46	0	0	0
Shareholders' Equity	30,023	21,146	16,483	22,773	20,876	17,275
Total Liabilities & Equity	49,771	46,665	48,617	36,457	37,573	33,342

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	13,351	17,745	20,257	4,930	7,571	10,296
Net Cash (Debt)	343.11	-7,989	-12,641	-1,628	-5,625	-7,281
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	12.50	-354.34	-643.75	-85.78	-295.41	-509.83
Filing Date Shares Outstanding	32.57	28.49	21.68	19.05	19.05	18.06
Total Common Shares Outstanding	32.57	28.49	21.68	19.05	19.05	18.06
Working Capital	10,369	3,856	5,728	11,799	14,988	13,320
Book Value Per Share	921.79	742.12	760.14	1195.51	1095.96	956.61
Tangible Book Value	29,110	20,277	15,488	22,742	20,850	17,241
Tangible Book Value Per Share	893.75	711.66	714.24	1193.88	1094.59	954.72
Land	2,808	2,808	2,808	2,808	2,808	2,808
Buildings	2,944	3,796	3,796	3,796	3,796	3,796
Machinery	391.89	1,725	1,656	1,545	1,339	891.66
Construction In Progress	-	2,698	2,698	-	-	-

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 3, 2026

Data Sources Report a data error