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

Focus Technology Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,557	1,685	1,950	1,546	1,157
Trading Asset Securities	102.35	153.03	112.37	305.33	394.85
Cash & Short-Term Investments	1,660	1,838	2,063	1,851	1,552
Cash Growth	-9.70%	-10.90%	11.45%	19.28%	22.50%
Accounts Receivable	31.93	29.75	29.86	36.11	33.06
Other Receivables	15.02	23.66	47.22	22.99	17.98
Receivables	86.12	69.96	122.81	142.69	240.07
Inventory	3.82	5.7	12.67	21.93	25.64
Other Current Assets	122.82	99.01	77.53	82.84	70.7
Total Current Assets	1,873	2,013	2,276	2,098	1,888
Property, Plant & Equipment	443.21	486	501.51	543.46	547.34
Long-Term Investments	736.44	672.03	637.92	618.89	885.35
Other Intangible Assets	47.65	54.61	56.73	65.89	77.37
Long-Term Deferred Tax Assets	36.12	40.91	38.83	30.53	25.96
Long-Term Deferred Charges	16.03	19.72	24.24	24.12	14.59
Other Long-Term Assets	1,067	621.54	22.48	22.07	10.95
Total Assets	4,219	3,908	3,558	3,403	3,450
Accounts Payable	80.18	79.78	127.15	149.34	187.98
Accrued Expenses	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	1,153	958.36	803.19	782.2	826.21
Other Current Liabilities	103	77.76	57.17	32.72	45.41
Total Current Liabilities	1,487	1,257	1,114	1,085	1,159
Long-Term Debt	-	-	-	2.68	4.18
Long-Term Leases	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	37.87	23.6	26.96	26.3	71.78
Other Long-Term Liabilities	0.14	0.15	0.13	0.05	0.05
Total Liabilities	1,685	1,417	1,291	1,290	1,237
Common Stock	317.24	315.91	310.85	306.04	305.5
Additional Paid-In Capital	1,227	1,214	1,144	1,063	1,008
Retained Earnings	796.01	835.99	737.41	681.74	589.47
Comprehensive Income & Other	171.26	101.57	56.37	43.74	295.06
Total Common Equity	2,511	2,467	2,249	2,094	2,198
Minority Interest	23.06	23.26	17.96	18.69	14.26
Shareholders' Equity	2,535	2,490	2,267	2,113	2,212
Total Liabilities & Equity	4,219	3,908	3,558	3,403	3,450
Total Debt	20.23	33.98	41.15	47.67	4.55
Net Cash (Debt)	1,640	1,804	2,022	1,803	1,547
Net Cash Growth	-9.12%	-10.76%	12.11%	16.55%	22.60%
Net Cash Per Share	5.18	5.77	6.58	5.89	5.09
Filing Date Shares Outstanding	317.24	315.91	310.85	306.04	305.5
Total Common Shares Outstanding	317.24	315.91	310.85	306.04	305.5
Working Capital	385.08	755.47	1,162	1,014	729.46
Book Value Per Share	7.92	7.81	7.23	6.84	7.20
Tangible Book Value	2,464	2,413	2,192	2,028	2,121
Tangible Book Value Per Share	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.