Focus Technology Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	-	1,557	1,685	1,950	1,546
Trading Asset Securities	-	102.35	153.03	112.37	305.33
Cash & Short-Term Investments	2,091	1,660	1,838	2,063	1,851
Cash Growth	26.00%	-9.70%	-10.90%	11.45%	19.28%
Accounts Receivable	-	31.93	29.75	29.86	36.11
Other Receivables	-	15.02	23.66	47.22	22.99
Receivables	-	86.12	69.96	122.81	142.69
Inventory	-	3.82	5.7	12.67	21.93
Other Current Assets	-	122.82	99.01	77.53	82.84
Total Current Assets	-	1,873	2,013	2,276	2,098
Property, Plant & Equipment	-	443.21	486	501.51	543.46
Long-Term Investments	-	736.44	672.03	637.92	618.89
Other Intangible Assets	-	47.65	54.61	56.73	65.89
Long-Term Deferred Tax Assets	-	36.12	40.91	38.83	30.53
Long-Term Deferred Charges	-	16.03	19.72	24.24	24.12
Other Long-Term Assets	-	1,067	621.54	22.48	22.07
Total Assets	-	4,219	3,908	3,558	3,403
Accounts Payable	-	80.18	79.78	127.15	149.34
Accrued Expenses	-	137.34	120.45	88.46	80.04
Current Portion of Long-Term Debt	-	-	-	2.68	1.5
Current Portion of Leases	-	12.22	19.99	17.2	13.71
Current Income Taxes Payable	-	1.63	0.89	17.99	25.24
Current Unearned Revenue	-	1,153	958.36	803.19	782.2
Other Current Liabilities	-	103	77.76	57.17	32.72
Total Current Liabilities	-	1,487	1,257	1,114	1,085
Long-Term Debt	-	-	-	-	2.68
Long-Term Leases	-	8.01	13.99	21.28	29.78
Long-Term Unearned Revenue	-	151.08	122.14	128.4	146.91
Long-Term Deferred Tax Liabilities	-	37.87	23.6	26.96	26.3
Other Long-Term Liabilities	-	0.14	0.15	0.13	0.05
Total Liabilities	-	1,685	1,417	1,291	1,290
Common Stock	-	317.24	315.91	310.85	306.04
Additional Paid-In Capital	-	1,227	1,214	1,144	1,063
Retained Earnings	-	796.01	835.99	737.41	681.74
Comprehensive Income & Other	-	171.26	101.57	56.37	43.74
Total Common Equity	2,618	2,511	2,467	2,249	2,094
Minority Interest	-	23.06	23.26	17.96	18.69
Shareholders' Equity	2,639	2,535	2,490	2,267	2,113
Total Liabilities & Equity	-	4,219	3,908	3,558	3,403
Total Debt	16.68	20.23	33.98	41.15	47.67
Net Cash (Debt)	2,075	1,640	1,804	2,022	1,803
Net Cash Growth	26.54%	-9.12%	-10.76%	12.11%	16.55%
Net Cash Per Share	6.54	5.18	5.77	6.58	5.89
Filing Date Shares Outstanding	317.24	317.24	315.91	310.85	306.04
Total Common Shares Outstanding	317.24	317.24	315.91	310.85	306.04
Working Capital	-	385.08	755.47	1,162	1,014
Book Value Per Share	8.25	7.92	7.81	7.23	6.84
Tangible Book Value	2,582	2,464	2,413	2,192	2,028
Tangible Book Value Per Share	8.14	7.77	7.64	7.05	6.63
Buildings	-	456.7	457.41	446.26	455.33
Machinery	-	110.91	112.48	107.92	105.01

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