Focus Technology Balance Sheet

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

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1,984	2,293	1,557	1,685	1,950	1,546
Trading Asset Securities	150.53	157	102.35	153.03	112.37	305.33
Cash & Short-Term Investments	2,135	2,450	1,660	1,838	2,063	1,851
Cash Growth	30.47%	47.61%	-9.70%	-10.90%	11.45%	19.28%
Accounts Receivable	28.85	34.18	31.93	29.75	29.86	36.11
Other Receivables	12.27	15.02	15.02	23.66	47.22	22.99
Receivables	74.95	94.04	86.12	69.96	122.81	142.69
Inventory	2.75	3.51	3.82	5.7	12.67	21.93
Other Current Assets	137.85	152.13	122.82	99.01	77.53	82.84
Total Current Assets	2,350	2,700	1,873	2,013	2,276	2,098
Property, Plant & Equipment	413.73	416.94	443.21	486	501.51	543.46
Long-Term Investments	851.23	841.89	736.44	672.03	637.92	618.89
Other Intangible Assets	30.22	33.38	47.65	54.61	56.73	65.89
Long-Term Deferred Tax Assets	43.03	40.38	36.12	40.91	38.83	30.53
Long-Term Deferred Charges	1.22	29.44	16.03	19.72	24.24	24.12
Other Long-Term Assets	1,052	756.38	1,067	621.54	22.48	22.07
Total Assets	4,742	4,818	4,219	3,908	3,558	3,403
Accounts Payable	62.55	76.85	80.18	79.78	127.15	149.34
Accrued Expenses	50.01	120.38	137.34	120.45	88.46	80.04
Current Portion of Long-Term Debt	9.49	-	-	-	2.68	1.5
Current Portion of Leases	-	9.8	12.22	19.99	17.2	13.71
Current Income Taxes Payable	39.56	7.18	1.63	0.89	17.99	25.24
Current Unearned Revenue	1,243	1,361	1,153	958.36	803.19	782.2
Other Current Liabilities	156.25	148.69	103	77.76	57.17	32.72
Total Current Liabilities	1,561	1,724	1,487	1,257	1,114	1,085
Long-Term Debt	-	-	-	-	-	2.68
Long-Term Leases	3.8	5.21	8.01	13.99	21.28	29.78
Long-Term Unearned Revenue	3.26	267.29	151.08	122.14	128.4	146.91
Long-Term Deferred Tax Liabilities	52.46	47.33	37.87	23.6	26.96	26.3
Other Long-Term Liabilities	225.29	4.55	0.14	0.15	0.13	0.05
Total Liabilities	1,846	2,049	1,685	1,417	1,291	1,290
Common Stock	317.24	317.24	317.24	315.91	310.85	306.04
Additional Paid-In Capital	1,319	1,287	1,227	1,214	1,144	1,063
Retained Earnings	1,028	934.76	796.01	835.99	737.41	681.74
Comprehensive Income & Other	212.31	201.8	171.26	101.57	56.37	43.74
Total Common Equity	2,877	2,741	2,511	2,467	2,249	2,094
Minority Interest	18.84	28.17	23.06	23.26	17.96	18.69
Shareholders' Equity	2,896	2,769	2,535	2,490	2,267	2,113
Total Liabilities & Equity	4,742	4,818	4,219	3,908	3,558	3,403
Total Debt	13.29	15.01	20.23	33.98	41.15	47.67
Net Cash (Debt)	2,121	2,435	1,640	1,804	2,022	1,803
Net Cash Growth	31.09%	48.52%	-9.12%	-10.76%	12.11%	16.55%
Net Cash Per Share	5.09	5.86	3.98	4.44	5.06	4.53
Filing Date Shares Outstanding	317.26	412.41	412.41	410.69	404.11	397.86
Total Common Shares Outstanding	317.26	412.41	412.41	410.69	404.11	397.86
Working Capital	789.26	975.33	385.08	755.47	1,162	1,014
Book Value Per Share	9.07	6.65	6.09	6.01	5.57	5.26
Tangible Book Value	2,847	2,708	2,464	2,413	2,192	2,028
Tangible Book Value Per Share	8.97	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

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