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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	1,674	2,293	1,557	1,685	1,950	1,546
Trading Asset Securities	136.62	157	102.35	153.03	112.37	305.33
Cash & Short-Term Investments	1,810	2,450	1,660	1,838	2,063	1,851
Cash Growth	-11.09%	47.61%	-9.70%	-10.90%	11.45%	19.28%
Accounts Receivable	26.03	34.18	31.93	29.75	29.86	36.11
Other Receivables	12.26	15.02	15.02	23.66	47.22	22.99
Receivables	67	94.04	86.12	69.96	122.81	142.69
Inventory	3.26	3.51	3.82	5.7	12.67	21.93
Other Current Assets	139.44	152.13	122.82	99.01	77.53	82.84
Total Current Assets	2,020	2,700	1,873	2,013	2,276	2,098
Property, Plant & Equipment	409.69	416.94	443.21	486	501.51	543.46
Long-Term Investments	771.98	841.89	736.44	672.03	637.92	618.89
Other Intangible Assets	27.69	33.38	47.65	54.61	56.73	65.89
Long-Term Deferred Tax Assets	36.69	40.38	36.12	40.91	38.83	30.53
Long-Term Deferred Charges	1.16	29.44	16.03	19.72	24.24	24.12
Other Long-Term Assets	1,437	756.38	1,067	621.54	22.48	22.07
Total Assets	4,704	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	64.35	76.85	80.18	79.78	127.15	149.34
Accrued Expenses	60.03	120.38	137.34	120.45	88.46	80.04
Current Portion of Long-Term Debt	8.46	-	-	-	2.68	1.5
Current Portion of Leases	-	9.8	12.22	19.99	17.2	13.71
Current Income Taxes Payable	22.16	7.18	1.63	0.89	17.99	25.24
Current Unearned Revenue	1,282	1,361	1,153	958.36	803.19	782.2
Other Current Liabilities	191.92	148.69	103	77.76	57.17	32.72
Total Current Liabilities	1,629	1,724	1,487	1,257	1,114	1,085
Long-Term Debt	-	-	-	-	-	2.68
Long-Term Leases	2.76	5.21	8.01	13.99	21.28	29.78
Long-Term Unearned Revenue	3.17	267.29	151.08	122.14	128.4	146.91
Long-Term Deferred Tax Liabilities	34.88	47.33	37.87	23.6	26.96	26.3
Other Long-Term Liabilities	240.21	4.55	0.14	0.15	0.13	0.05
Total Liabilities	1,910	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	412.41	317.24	317.24	315.91	310.85	306.04
Additional Paid-In Capital	1,243	1,287	1,227	1,214	1,144	1,063
Retained Earnings	968.43	934.76	796.01	835.99	737.41	681.74
Comprehensive Income & Other	142.66	201.8	171.26	101.57	56.37	43.74
Total Common Equity	2,766	2,741	2,511	2,467	2,249	2,094
Minority Interest	27.28	28.17	23.06	23.26	17.96	18.69
Shareholders' Equity	2,793	2,769	2,535	2,490	2,267	2,113
Total Liabilities & Equity	4,704	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	11.23	15.01	20.23	33.98	41.15	47.67
Net Cash (Debt)	1,799	2,435	1,640	1,804	2,022	1,803
Net Cash Growth	-10.82%	48.52%	-9.12%	-10.76%	12.11%	16.55%
Net Cash Per Share	4.06	5.86	3.98	4.44	5.06	4.53
Filing Date Shares Outstanding	507.59	412.41	412.41	410.69	404.11	397.86
Total Common Shares Outstanding	507.59	412.41	412.41	410.69	404.11	397.86
Working Capital	390.54	975.33	385.08	755.47	1,162	1,014
Book Value Per Share	5.45	6.65	6.09	6.01	5.57	5.26
Tangible Book Value	2,738	2,708	2,464	2,413	2,192	2,028
Tangible Book Value Per Share	5.39	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: Aug 25, 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:

Sep 10, 2026

Data Sources Report a data error