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%	22.49%
Accounts Receivable	31.93	29.75	29.86	36.11	33.06
Other Receivables	12.79	23.66	47.22	22.99	17.98
Receivables	83.89	69.96	122.81	142.69	240.07
Inventory	3.82	5.7	12.67	21.93	25.64
Other Current Assets	125.06	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	736.33	1,286	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	0.93	19.72	24.24	24.12	14.59
Other Long-Term Assets	1,082	7.9	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	116.03	120.45	88.46	80.04	78.22
Current Portion of Long-Term Debt	12.22	-	2.68	1.5	0.37
Current Portion of Leases	-	19.99	17.2	13.71	-
Current Income Taxes Payable	27.76	0.89	17.99	25.24	20.54
Current Unearned Revenue	1,153	958.36	803.19	782.2	826.21
Other Current Liabilities	98.54	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	0.23	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	150.99	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	791.5	835.99	737.41	681.74	589.47
Comprehensive Income & Other	175.77	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	317.26	315.91	310.85	306.04	305.5
Total Common Shares Outstanding	317.26	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	-	457.41	446.26	455.33	484.28
Machinery	-	112.48	107.92	105.01	97.98

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