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

Focus Technology Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,076	1,685	1,950	1,546	1,157	865.55
Trading Asset Securities	61.34	153.03	112.37	305.33	394.85	401.27
Cash & Short-Term Investments	1,138	1,838	2,063	1,851	1,552	1,267
Cash Growth	-43.17%	-10.90%	11.45%	19.28%	22.49%	2.49%
Accounts Receivable	67.22	29.75	29.86	36.11	33.06	45.63
Other Receivables	14.69	23.66	47.22	22.99	17.98	21.27
Receivables	112.97	69.96	122.81	142.69	240.07	347.22
Inventory	2.37	5.7	12.67	21.93	25.64	3.9
Other Current Assets	99.15	99.01	77.53	82.84	70.7	10.24
Total Current Assets	1,352	2,013	2,276	2,098	1,888	1,628
Property, Plant & Equipment	451.49	486	501.51	543.46	547.34	426.47
Long-Term Investments	711.6	1,286	637.92	618.89	885.35	725.45
Other Intangible Assets	49.81	54.61	56.73	65.89	77.37	75.81
Long-Term Deferred Tax Assets	41.63	40.91	38.83	30.53	25.96	23.62
Long-Term Deferred Charges	3.22	19.72	24.24	24.12	14.59	6.08
Other Long-Term Assets	1,144	7.9	22.48	22.07	10.95	14.42
Total Assets	3,754	3,908	3,558	3,403	3,450	2,901
Accounts Payable	96.64	79.78	127.15	149.34	187.98	161.75
Accrued Expenses	61.42	120.45	88.46	80.04	78.22	47.1
Current Portion of Long-Term Debt	-	-	2.68	1.5	0.37	0.24
Current Portion of Leases	13.55	19.99	17.2	13.71	-	-
Current Income Taxes Payable	28.2	0.89	17.99	25.24	20.54	3.71
Current Unearned Revenue	907.61	958.36	803.19	782.2	826.21	285.46
Other Current Liabilities	68.07	77.76	57.17	32.72	45.41	327.7
Total Current Liabilities	1,176	1,257	1,114	1,085	1,159	825.96
Long-Term Debt	-	-	-	2.68	4.18	4.55
Long-Term Leases	8.75	13.99	21.28	29.78	-	-
Long-Term Unearned Revenue	120.43	122.14	128.4	146.91	2.65	18
Long-Term Deferred Tax Liabilities	32.74	23.6	26.96	26.3	71.78	49.21
Other Long-Term Liabilities	0.13	0.15	0.13	0.05	0.05	-
Total Liabilities	1,338	1,417	1,291	1,290	1,237	897.72
Common Stock	317.24	315.91	310.85	306.04	305.5	235
Additional Paid-In Capital	1,229	1,214	1,144	1,063	1,008	1,079
Retained Earnings	702.53	835.99	737.41	681.74	589.47	492.97
Comprehensive Income & Other	155.71	101.57	56.37	43.74	295.06	179.58
Total Common Equity	2,404	2,467	2,249	2,094	2,198	1,986
Minority Interest	12.63	23.26	17.96	18.69	14.26	17.03
Shareholders' Equity	2,417	2,490	2,267	2,113	2,212	2,003
Total Liabilities & Equity	3,754	3,908	3,558	3,403	3,450	2,901
Total Debt	22.3	33.98	41.15	47.67	4.55	4.79
Net Cash (Debt)	1,115	1,804	2,022	1,803	1,547	1,262
Net Cash Growth	-43.18%	-10.76%	12.11%	16.55%	22.60%	2.55%
Net Cash Per Share	3.52	5.77	6.58	5.89	5.09	4.10
Filing Date Shares Outstanding	317.24	315.91	310.85	306.04	305.5	305.5
Total Common Shares Outstanding	317.24	315.91	310.85	306.04	305.5	305.5
Working Capital	176.5	755.47	1,162	1,014	729.46	802.22
Book Value Per Share	7.58	7.81	7.23	6.84	7.20	6.50
Tangible Book Value	2,354	2,413	2,192	2,028	2,121	1,910
Tangible Book Value Per Share	7.42	7.64	7.05	6.63	6.94	6.25
Buildings	-	457.41	446.26	455.33	484.28	53.12
Machinery	-	112.48	107.92	105.01	97.98	65.56
Construction In Progress	-	-	-	-	-	360.76

Source: S&P Capital IQ. Standard template. Financial Sources.