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

Focus Technology Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	1,441	2,293	1,557	1,685	1,950	1,546
Trading Asset Securities	192.06	157	102.35	153.03	112.37	305.33
Cash & Short-Term Investments	1,634	2,450	1,660	1,838	2,063	1,851
Cash Growth	-21.89%	47.61%	-9.70%	-10.90%	11.45%	19.28%
Accounts Receivable	27.6	34.18	31.93	29.75	29.86	36.11
Other Receivables	14.85	15.02	15.02	23.66	47.22	22.99
Receivables	73.57	94.04	86.12	69.96	122.81	142.69
Inventory	2.83	3.51	3.82	5.7	12.67	21.93
Other Current Assets	132.05	152.13	122.82	99.01	77.53	82.84
Total Current Assets	1,842	2,700	1,873	2,013	2,276	2,098
Property, Plant & Equipment	409.79	416.94	443.21	486	501.51	543.46
Long-Term Investments	904.1	841.89	736.44	672.03	637.92	618.89
Other Intangible Assets	26.47	33.38	47.65	54.61	56.73	65.89
Long-Term Deferred Tax Assets	39.83	40.38	36.12	40.91	38.83	30.53
Long-Term Deferred Charges	0.96	29.44	16.03	19.72	24.24	24.12
Other Long-Term Assets	1,587	756.38	1,067	621.54	22.48	22.07
Total Assets	4,810	4,818	4,219	3,908	3,558	3,403

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	54.12	76.85	80.18	79.78	127.15	149.34
Accrued Expenses	57.39	120.38	137.34	120.45	88.46	80.04
Current Portion of Long-Term Debt	-	-	-	-	2.68	1.5
Current Portion of Leases	6.64	9.8	12.22	19.99	17.2	13.71
Current Income Taxes Payable	56.44	7.18	1.63	0.89	17.99	25.24
Current Unearned Revenue	1,231	1,361	1,153	958.36	803.19	782.2
Other Current Liabilities	233.42	148.69	103	77.76	57.17	32.72
Total Current Liabilities	1,639	1,724	1,487	1,257	1,114	1,085
Long-Term Debt	-	-	-	-	-	2.68
Long-Term Leases	2.34	5.21	8.01	13.99	21.28	29.78
Long-Term Unearned Revenue	262.05	267.29	151.08	122.14	128.4	146.91
Long-Term Deferred Tax Liabilities	43.8	47.33	37.87	23.6	26.96	26.3
Other Long-Term Liabilities	1.02	4.55	0.14	0.15	0.13	0.05
Total Liabilities	1,948	2,049	1,685	1,417	1,291	1,290

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	413.38	317.24	317.24	315.91	310.85	306.04
Additional Paid-In Capital	1,280	1,287	1,227	1,214	1,144	1,063
Retained Earnings	933.93	934.76	796.01	835.99	737.41	681.74
Comprehensive Income & Other	206.78	201.8	171.26	101.57	56.37	43.74
Total Common Equity	2,834	2,741	2,511	2,467	2,249	2,094
Minority Interest	28.51	28.17	23.06	23.26	17.96	18.69
Shareholders' Equity	2,862	2,769	2,535	2,490	2,267	2,113
Total Liabilities & Equity	4,810	4,818	4,219	3,908	3,558	3,403

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	8.98	15.01	20.23	33.98	41.15	47.67
Net Cash (Debt)	1,625	2,435	1,640	1,804	2,022	1,803
Net Cash Growth	-21.70%	48.52%	-9.12%	-10.76%	12.11%	16.55%
Net Cash Per Share	3.86	5.86	3.98	4.44	5.06	4.53
Filing Date Shares Outstanding	413.38	412.41	412.41	410.69	404.11	397.86
Total Common Shares Outstanding	413.38	412.41	412.41	410.69	404.11	397.86
Working Capital	203.45	975.33	385.08	755.47	1,162	1,014
Book Value Per Share	6.86	6.65	6.09	6.01	5.57	5.26
Tangible Book Value	2,807	2,708	2,464	2,413	2,192	2,028
Tangible Book Value Per Share	6.79	6.57	5.97	5.87	5.42	5.10
Buildings	-	455.57	456.7	457.41	446.26	455.33
Machinery	-	114.69	110.91	112.48	107.92	105.01

Data Source: S&P Global Market Intelligence Last updated: Oct 23, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 9, 2026

Data Sources Report a data error