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

Focus Technology Balance Sheet

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

Assets

Fiscal Quarter	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Period Ending	Sep 30, 2026	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Jan 1, 2023	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Jan 1, 2022
Cash & Equivalents	1,441	1,674	1,984	2,293	1,933	1,875	1,523	1,557	1,076	1,241	1,491	1,685	1,939	1,761	1,902	1,950	1,499	1,383	1,554	1,546
Trading Asset Securities	192.06	136.62	150.53	157	158.67	161.23	113	102.35	61.34	56.13	102.07	153.03	62.5	187.97	147.34	112.37	240.3	316.96	281.93	305.33
Cash & Short-Term Investments	1,634	1,810	2,135	2,450	2,091	2,036	1,636	1,660	1,138	1,298	1,594	1,838	2,002	1,949	2,049	2,063	1,740	1,700	1,835	1,851
Cash Growth (YoY)	-21.89%	-11.09%	30.47%	47.61%	83.85%	56.91%	2.67%	-9.70%	-43.17%	-33.42%	-22.23%	-10.90%	15.05%	14.66%	11.65%	11.45%	12.33%	10.03%	22.94%	19.28%
Accounts Receivable	27.6	26.03	28.85	34.18	27.76	26.16	31.95	31.93	67.22	30.38	28.64	29.75	23.3	33.56	26.79	29.86	61.93	39.92	39.48	36.11
Other Receivables	14.85	13.98	12.27	15.02	13.22	36.78	11.51	15.02	14.69	35.08	22.56	23.66	24.19	38.74	23.13	47.22	21.3	18.84	20.55	22.99
Receivables	73.57	68.73	74.95	94.04	75.31	106.69	86.27	86.12	112.97	86.92	82.03	69.96	78.6	72.29	90.98	122.81	184.54	172.13	125.03	142.69
Inventory	2.83	3.26	2.75	3.51	2.85	3.11	3.69	3.82	2.37	1.76	3.44	5.7	5.4	8.23	10.31	12.67	15.63	14.54	16.52	21.93
Other Current Assets	132.05	137.71	137.85	152.13	120.76	123.18	116.47	122.82	99.15	102.03	96.45	99.01	75.07	82.21	75.52	77.53	81.15	78.13	82.74	82.84
Total Current Assets	1,842	2,020	2,350	2,700	2,290	2,269	1,843	1,873	1,352	1,488	1,775	2,013	2,161	2,112	2,226	2,276	2,021	1,965	2,060	2,098
Property, Plant & Equipment	409.79	409.69	413.73	416.94	424.85	431.97	434.44	443.21	451.49	463.81	474.93	486	480.47	484.16	491.95	501.51	522.87	529.43	535.9	543.46
Long-Term Investments	904.1	771.98	851.23	841.89	833.61	762.2	711.42	736.44	711.6	1,679	652.46	672.03	697.21	657.14	628.42	637.92	619.15	623	617.09	618.89
Goodwill	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	0.9	0.9	0.9	-
Other Intangible Assets	26.47	27.69	30.22	33.38	36.62	39.87	43.39	47.65	49.81	50.93	56.57	54.61	60.75	59.78	57.93	56.73	59.4	65.44	65.42	65.89
Long-Term Deferred Tax Assets	39.83	36.69	43.03	40.38	35.65	35.67	35.99	36.12	41.63	41.15	40.89	40.91	36.23	36.05	35.46	38.83	30.18	30.19	30.45	30.53
Long-Term Deferred Charges	0.96	26.01	1.22	29.44	0.97	17.92	0.77	16.03	3.22	18.39	3.63	19.72	6.55	19.22	15.07	24.24	20.04	17.72	21.17	24.12
Other Long-Term Assets	1,587	1,412	1,052	756.38	652.76	756.84	1,132	1,067	1,144	7.25	817.71	621.54	31.46	21.44	34.6	22.48	24.83	22.31	21.81	22.07
Total Assets	4,810	4,704	4,742	4,818	4,275	4,313	4,200	4,219	3,754	3,748	3,822	3,908	3,473	3,424	3,489	3,558	3,298	3,254	3,352	3,403

Liabilities

Fiscal Quarter	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Period Ending	Sep 30, 2026	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Jan 1, 2023	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Jan 1, 2022
Accounts Payable	54.12	64.35	62.55	76.85	56.38	62.22	80.15	80.18	96.64	75.25	62.45	79.78	50.49	95.78	105.83	127.15	131.29	140.81	124.83	149.34
Accrued Expenses	57.39	73.42	50.01	120.38	57.44	69.26	55.4	137.34	61.42	70.82	60.13	120.45	46.31	61.33	52.09	88.46	47.87	50.49	44.2	80.04
Current Portion of Long-Term Debt	-	-	-	-	-	-	-	-	-	-	-	-	19.31	2.68	17.89	2.68	16.65	1.5	14.76	1.5
Current Portion of Leases	6.64	8.46	9.49	9.8	10.12	10.11	9.87	12.22	13.55	17.56	20.43	19.99	-	17.76	-	17.2	-	14.13	-	13.71
Current Income Taxes Payable	56.44	7.14	39.56	7.18	30.49	0.24	40	1.63	28.2	8.78	24.58	0.89	23.83	10.06	24.28	17.99	16.31	17.91	31.56	25.24
Current Unearned Revenue	1,231	1,283	1,244	1,361	1,132	1,152	1,076	1,153	907.61	928.7	879.46	958.36	728.82	780	728.34	803.19	715.86	731.82	731.3	782.2
Other Current Liabilities	233.42	193.25	155.32	148.69	130.31	120.9	273.86	103	68.07	66.08	372.25	77.76	54.19	61.15	336.01	57.17	44.45	34.64	37.45	32.72
Total Current Liabilities	1,639	1,629	1,561	1,724	1,416	1,415	1,536	1,487	1,176	1,167	1,419	1,257	922.95	1,029	1,264	1,114	972.43	991.29	984.09	1,085
Long-Term Debt	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2.68	2.68	2.68	2.68
Long-Term Leases	2.34	2.76	3.8	5.21	6.56	8.68	8.05	8.01	8.75	10.09	11	13.99	19.57	15.94	20.94	21.28	27.48	30.64	30.46	29.78
Long-Term Unearned Revenue	262.05	241.64	224	267.29	169.97	170.87	174.11	151.08	120.43	129.79	133.92	122.14	124.91	129.53	143.48	128.4	128.11	160.23	144.7	146.91
Long-Term Deferred Tax Liabilities	43.8	34.88	52.46	47.33	43.04	41.79	34.31	37.87	32.74	23.57	20.58	23.6	24.68	26.88	25.46	26.96	25.22	25.28	25.11	26.3
Other Long-Term Liabilities	1.02	1.74	4.55	4.55	0.11	0.11	0.11	0.14	0.13	0.16	0.19	0.15	0.26	0.23	0.14	0.13	0.11	0.05	0.05	0.05
Total Liabilities	1,948	1,910	1,846	2,049	1,636	1,636	1,752	1,685	1,338	1,331	1,585	1,417	1,092	1,201	1,454	1,291	1,156	1,210	1,187	1,290

Shareholders' Equity

Fiscal Quarter	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Period Ending	Sep 30, 2026	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Jan 1, 2023	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Jan 1, 2022
Common Stock	413.38	412.41	317.24	317.24	317.24	317.24	317.24	317.24	317.24	316.88	316.69	315.91	312.97	312.01	311.3	310.85	307.9	307.45	306.97	306.04
Additional Paid-In Capital	1,280	1,243	1,319	1,287	1,257	1,227	1,227	1,227	1,229	1,225	1,223	1,214	1,176	1,164	1,153	1,144	1,106	1,095	1,082	1,063
Retained Earnings	933.93	972.94	1,033	934.76	847.5	916.28	733.5	796.01	702.53	753	596.03	835.99	754.99	647.05	505.83	737.41	675.73	578.81	722.3	681.74
Comprehensive Income & Other	206.78	138.15	207.8	201.8	196.56	197.55	151.16	171.26	155.71	105.75	86.87	101.57	123.72	83.86	49.74	56.37	38.48	46.97	36.65	43.74
Total Common Equity	2,834	2,766	2,877	2,741	2,618	2,658	2,429	2,511	2,404	2,401	2,222	2,467	2,367	2,207	2,020	2,249	2,128	2,028	2,148	2,094
Minority Interest	28.51	27.28	18.84	28.17	20.16	19.43	19.23	23.06	12.63	16.91	14.23	23.26	13.8	15.95	15.23	17.96	14.37	15.53	17.47	18.69
Shareholders' Equity	2,862	2,793	2,896	2,769	2,639	2,677	2,448	2,535	2,417	2,418	2,237	2,490	2,381	2,223	2,035	2,267	2,142	2,043	2,165	2,113
Total Liabilities & Equity	4,810	4,704	4,742	4,818	4,275	4,313	4,200	4,219	3,754	3,748	3,822	3,908	3,473	3,424	3,489	3,558	3,298	3,254	3,352	3,403

Additional Metrics

Fiscal Quarter	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Period Ending	Sep 30, 2026	Jun 30, 2026	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Jan 1, 2023	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Jan 1, 2022
Total Debt	8.98	11.23	13.29	15.01	16.68	18.8	17.92	20.23	22.3	27.65	31.43	33.98	38.88	36.37	38.83	41.15	46.8	48.94	47.9	47.67
Net Cash (Debt)	1,625	1,799	2,121	2,435	2,075	2,017	1,618	1,640	1,115	1,270	1,562	1,804	1,963	1,912	2,010	2,022	1,693	1,651	1,788	1,803
Net Cash Growth (YoY)	-21.70%	-10.82%	31.09%	48.52%	86.03%	58.85%	3.59%	-9.12%	-43.18%	-33.60%	-22.30%	-10.76%	15.94%	15.85%	12.46%	12.11%	12.53%	10.26%	23.77%	16.55%
Net Cash Per Share	3.89	3.44	6.69	5.74	5.03	3.97	5.10	3.97	2.71	3.09	3.79	4.39	4.84	4.72	4.97	5.05	4.22	4.14	4.49	4.51
Filing Date Shares Outstanding	413.38	412.41	412.41	412.41	412.41	412.41	412.41	412.41	412.41	411.95	411.7	410.69	406.86	405.61	404.69	404.11	400.27	399.68	399.06	397.86
Total Common Shares Outstanding	413.38	412.41	412.41	412.41	412.41	412.41	412.41	412.41	412.41	411.95	411.7	410.69	406.86	405.61	404.69	404.11	400.27	399.68	399.06	397.86
Working Capital	203.45	390.54	789.26	975.33	873.8	854.46	306.75	385.08	176.5	321.03	356.18	755.47	1,238	1,083	961.59	1,162	1,049	973.23	1,076	1,014
Book Value Per Share	6.86	6.71	6.98	6.65	6.35	6.45	5.89	6.09	5.83	5.83	5.40	6.01	5.82	5.44	4.99	5.57	5.32	5.07	5.38	5.26
Tangible Book Value	2,807	2,738	2,847	2,708	2,582	2,618	2,385	2,464	2,354	2,350	2,166	2,413	2,307	2,147	1,962	2,192	2,068	1,961	2,082	2,028
Tangible Book Value Per Share	6.79	6.64	6.90	6.57	6.26	6.35	5.78	5.97	5.71	5.70	5.26	5.87	5.67	5.29	4.85	5.42	5.17	4.91	5.22	5.10
Buildings	-	454.03	-	455.57	-	456.49	-	456.7	-	457.72	-	457.41	-	447.3	-	446.26	-	455.32	-	455.33
Machinery	-	122.51	-	114.69	-	113.39	-	110.91	-	112.79	-	112.48	-	110.2	-	107.92	-	107.37	-	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 4, 2026

Data Sources Report a data error