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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,933	1,557	1,685	1,950	1,546	1,157
Trading Asset Securities	158.67	102.35	153.03	112.37	305.33	394.85
Cash & Short-Term Investments	2,091	1,660	1,838	2,063	1,851	1,552
Cash Growth	83.85%	-9.70%	-10.90%	11.45%	19.28%	22.50%
Accounts Receivable	27.76	31.93	29.75	29.86	36.11	33.06
Other Receivables	13.22	15.02	23.66	47.22	22.99	17.98
Receivables	75.31	86.12	69.96	122.81	142.69	240.07
Inventory	2.85	3.82	5.7	12.67	21.93	25.64
Other Current Assets	120.76	122.82	99.01	77.53	82.84	70.7
Total Current Assets	2,290	1,873	2,013	2,276	2,098	1,888
Property, Plant & Equipment	424.85	443.21	486	501.51	543.46	547.34
Long-Term Investments	829.61	736.44	672.03	637.92	618.89	885.35
Other Intangible Assets	36.62	47.65	54.61	56.73	65.89	77.37
Long-Term Deferred Tax Assets	35.65	36.12	40.91	38.83	30.53	25.96
Long-Term Deferred Charges	0.97	16.03	19.72	24.24	24.12	14.59
Other Long-Term Assets	656.76	1,067	621.54	22.48	22.07	10.95
Total Assets	4,275	4,219	3,908	3,558	3,403	3,450
Accounts Payable	56.38	80.18	79.78	127.15	149.34	187.98
Accrued Expenses	57.44	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	10.12	12.22	19.99	17.2	13.71	-
Current Income Taxes Payable	30.49	1.63	0.89	17.99	25.24	20.54
Current Unearned Revenue	1,132	1,153	958.36	803.19	782.2	826.21
Other Current Liabilities	130.31	103	77.76	57.17	32.72	45.41
Total Current Liabilities	1,416	1,487	1,257	1,114	1,085	1,159
Long-Term Debt	-	-	-	-	2.68	4.18
Long-Term Leases	6.56	8.01	13.99	21.28	29.78	-
Long-Term Unearned Revenue	169.97	151.08	122.14	128.4	146.91	2.65
Long-Term Deferred Tax Liabilities	43.04	37.87	23.6	26.96	26.3	71.78
Other Long-Term Liabilities	0.11	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	1,257	1,227	1,214	1,144	1,063	1,008
Retained Earnings	847.5	796.01	835.99	737.41	681.74	589.47
Comprehensive Income & Other	196.56	171.26	101.57	56.37	43.74	295.06
Total Common Equity	2,618	2,511	2,467	2,249	2,094	2,198
Minority Interest	20.16	23.06	23.26	17.96	18.69	14.26
Shareholders' Equity	2,639	2,535	2,490	2,267	2,113	2,212
Total Liabilities & Equity	4,275	4,219	3,908	3,558	3,403	3,450
Total Debt	16.68	20.23	33.98	41.15	47.67	4.55
Net Cash (Debt)	2,075	1,640	1,804	2,022	1,803	1,547
Net Cash Growth	86.03%	-9.12%	-10.76%	12.11%	16.55%	22.60%
Net Cash Per Share	6.54	5.18	5.77	6.58	5.89	5.09
Filing Date Shares Outstanding	317.24	317.24	315.91	310.85	306.04	305.5
Total Common Shares Outstanding	317.24	317.24	315.91	310.85	306.04	305.5
Working Capital	873.8	385.08	755.47	1,162	1,014	729.46
Book Value Per Share	8.25	7.92	7.81	7.23	6.84	7.20
Tangible Book Value	2,582	2,464	2,413	2,192	2,028	2,121
Tangible Book Value Per Share	8.14	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.