Focus Technology Co., Ltd. (SHE:002315)

Focus Technology Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,875	1,557	1,685	1,950	1,546	1,157
Trading Asset Securities	161.23	102.35	153.03	112.37	305.33	394.85
Cash & Short-Term Investments	2,036	1,660	1,838	2,063	1,851	1,552
Cash Growth	56.91%	-9.70%	-10.90%	11.45%	19.28%	22.50%
Accounts Receivable	26.16	31.93	29.75	29.86	36.11	33.06
Other Receivables	32.17	15.02	23.66	47.22	22.99	17.98
Receivables	102.08	86.12	69.96	122.81	142.69	240.07
Inventory	3.11	3.82	5.7	12.67	21.93	25.64
Other Current Assets	127.78	122.82	99.01	77.53	82.84	70.7
Total Current Assets	2,269	1,873	2,013	2,276	2,098	1,888
Property, Plant & Equipment	431.97	443.21	486	501.51	543.46	547.34
Long-Term Investments	758.2	736.44	672.03	637.92	618.89	885.35
Other Intangible Assets	39.87	47.65	54.61	56.73	65.89	77.37
Long-Term Deferred Tax Assets	35.67	36.12	40.91	38.83	30.53	25.96
Long-Term Deferred Charges	0.87	16.03	19.72	24.24	24.12	14.59
Other Long-Term Assets	777.89	1,067	621.54	22.48	22.07	10.95
Total Assets	4,313	4,219	3,908	3,558	3,403	3,450
Accounts Payable	62.22	80.18	79.78	127.15	149.34	187.98
Accrued Expenses	71.46	137.34	120.45	88.46	80.04	78.22
Current Portion of Long-Term Debt	-	-	-	2.68	1.5	0.37
Current Portion of Leases	-	12.22	19.99	17.2	13.71	-
Current Income Taxes Payable	-	1.63	0.89	17.99	25.24	20.54
Current Unearned Revenue	1,152	1,153	958.36	803.19	782.2	826.21
Other Current Liabilities	129.26	103	77.76	57.17	32.72	45.41
Total Current Liabilities	1,415	1,487	1,257	1,114	1,085	1,159
Long-Term Debt	-	-	-	-	2.68	4.18
Long-Term Leases	8.68	8.01	13.99	21.28	29.78	-
Long-Term Unearned Revenue	-	151.08	122.14	128.4	146.91	2.65
Long-Term Deferred Tax Liabilities	41.79	37.87	23.6	26.96	26.3	71.78
Other Long-Term Liabilities	170.97	0.14	0.15	0.13	0.05	0.05
Total Liabilities	1,636	1,685	1,417	1,291	1,290	1,237
Common Stock	317.24	317.24	315.91	310.85	306.04	305.5
Additional Paid-In Capital	1,227	1,227	1,214	1,144	1,063	1,008
Retained Earnings	916.28	796.01	835.99	737.41	681.74	589.47
Comprehensive Income & Other	197.55	171.26	101.57	56.37	43.74	295.06
Total Common Equity	2,658	2,511	2,467	2,249	2,094	2,198
Minority Interest	19.43	23.06	23.26	17.96	18.69	14.26
Shareholders' Equity	2,677	2,535	2,490	2,267	2,113	2,212
Total Liabilities & Equity	4,313	4,219	3,908	3,558	3,403	3,450
Total Debt	8.68	20.23	33.98	41.15	47.67	4.55
Net Cash (Debt)	2,027	1,640	1,804	2,022	1,803	1,547
Net Cash Growth	59.65%	-9.12%	-10.76%	12.11%	16.55%	22.60%
Net Cash Per Share	6.39	5.18	5.77	6.58	5.89	5.09
Filing Date Shares Outstanding	317.29	317.24	315.91	310.85	306.04	305.5
Total Common Shares Outstanding	317.29	317.24	315.91	310.85	306.04	305.5
Working Capital	854.46	385.08	755.47	1,162	1,014	729.46
Book Value Per Share	8.38	7.92	7.81	7.23	6.84	7.20
Tangible Book Value	2,618	2,464	2,413	2,192	2,028	2,121
Tangible Book Value Per Share	8.25	7.77	7.64	7.05	6.63	6.94
Buildings	-	456.7	457.41	446.26	455.33	484.28
Machinery	-	110.91	112.48	107.92	105.01	97.98

Source: S&P Global Market Intelligence. Standard template. Financial Sources.