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

Focus Technology Balance Sheet

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

Assets

Fiscal Quarter	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	Q3 2021
Period Ending	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	Sep 30, 2021
Cash & Equivalents	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	1,199
Trading Asset Securities	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	350.28
Cash & Short-Term Investments	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	1,549
Cash Growth (YoY)	-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%	29.19%
Accounts Receivable	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	39.17
Other Receivables	12.26	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	17.74
Receivables	67	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	145.55
Inventory	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	31.72
Other Current Assets	139.44	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	69.89
Total Current Assets	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	1,796
Property, Plant & Equipment	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	560.06
Long-Term Investments	771.98	851.23	841.89	829.61	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	650.95
Goodwill	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	0.9	0.9	0.9	-	-
Other Intangible Assets	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	62.77
Long-Term Deferred Tax Assets	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	24.93
Long-Term Deferred Charges	1.16	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	26.25
Other Long-Term Assets	1,437	1,052	756.38	656.76	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	23.36
Total Assets	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	3,144

Liabilities

Fiscal Quarter	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	Q3 2021
Period Ending	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	Sep 30, 2021
Accounts Payable	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	155.71
Accrued Expenses	60.03	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	40.76
Current Portion of Long-Term Debt	8.46	-	-	-	-	-	-	-	-	-	-	19.31	2.68	17.89	2.68	16.65	1.5	14.76	1.5	0.24
Current Portion of Leases	-	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	22.16	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	7.76
Current Unearned Revenue	1,282	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	754.2
Other Current Liabilities	191.92	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	28.59
Total Current Liabilities	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	987.27
Long-Term Debt	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	2.68	2.68	2.68	2.68	4.18
Long-Term Leases	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	39.9
Long-Term Unearned Revenue	3.17	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	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	39.89
Other Long-Term Liabilities	240.21	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	0.04
Total Liabilities	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	1,071

Shareholders' Equity

Fiscal Quarter	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	Q3 2021
Period Ending	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	Sep 30, 2021
Common Stock	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	305.77
Additional Paid-In Capital	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	1,052
Retained Earnings	968.43	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	629.35
Comprehensive Income & Other	142.66	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	72.14
Total Common Equity	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	2,059
Minority Interest	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	13.97
Shareholders' Equity	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	2,073
Total Liabilities & Equity	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	3,144

Additional Metrics

Fiscal Quarter	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	Q3 2021
Period Ending	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	Sep 30, 2021
Total Debt	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	44.32
Net Cash (Debt)	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	1,505
Net Cash Growth (YoY)	-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%	25.98%
Net Cash Per Share	3.44	6.69	5.74	5.03	4.89	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	3.76
Filing Date Shares Outstanding	507.59	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	397.51
Total Common Shares Outstanding	507.59	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	397.51
Working Capital	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	808.74
Book Value Per Share	5.45	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	5.18
Tangible Book Value	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	1,996
Tangible Book Value Per Share	5.39	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	5.02
Buildings	-	-	455.57	-	456.49	-	456.7	-	457.72	-	457.41	-	447.3	-	446.26	-	455.32	-	455.33	-
Machinery	-	-	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: 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