Focus Lightings Tech Co., Ltd. (SHE:300708)

Focus Lightings Tech Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,506	1,553	2,336	1,021	443.33	276.97
Trading Asset Securities	316	140	0.06	-	-	-
Cash & Short-Term Investments	1,822	1,693	2,336	1,021	443.33	276.97
Cash Growth	-13.61%	-27.52%	128.90%	130.20%	60.06%	-14.36%
Accounts Receivable	759.3	748.02	686.84	766.52	729.13	637.63
Other Receivables	12.66	-	-	-	-	-
Receivables	771.96	748.02	686.84	766.52	729.13	637.63
Inventory	457.95	239.52	221.28	292.44	212.35	182.61
Other Current Assets	81.52	41.2	29.72	32.42	287.53	308.6
Total Current Assets	3,134	2,722	3,274	2,112	1,672	1,406
Property, Plant & Equipment	1,901	1,647	1,259	1,371	1,125	1,132
Other Intangible Assets	22.92	23.74	25.02	24.8	24.07	43.92
Long-Term Accounts Receivable	-	-	-	-	-	5.45
Long-Term Deferred Tax Assets	82.25	85.9	97.93	54.06	37.74	50.94
Long-Term Deferred Charges	-	-	0.04	0.15	0.25	0.35
Other Long-Term Assets	107.72	153.85	83.87	76.32	148.14	16.84
Total Assets	5,248	4,632	4,740	3,639	3,008	2,655
Accounts Payable	1,952	1,294	861.34	1,225	935.54	636.46
Accrued Expenses	26.6	34.29	31.71	20.49	17.53	12.64
Short-Term Debt	376.6	525	875.2	609.15	91.35	595.1
Current Portion of Long-Term Debt	-	-	-	1.33	40.72	123.57
Current Portion of Leases	0.66	0.4	0.67	1.23	1.24	64.73
Current Income Taxes Payable	11.15	1.49	0.03	-	0.04	-
Current Unearned Revenue	5.18	7.61	3.61	1.98	1.25	9.21
Other Current Liabilities	52.42	48.62	83.8	82.68	6.69	13.42
Total Current Liabilities	2,425	1,912	1,856	1,942	1,094	1,455
Long-Term Debt	-	-	-	83.1	259.6	405.81
Long-Term Leases	2.84	3.51	0.19	0.56	1.81	24.09
Other Long-Term Liabilities	-	-	-	-	-	4.82
Total Liabilities	2,428	1,915	1,857	2,025	1,356	1,890
Common Stock	938.92	676.21	670.98	544.69	543.63	260.27
Additional Paid-In Capital	1,310	1,839	1,801	757.24	711.65	288.83
Retained Earnings	571.11	501.03	411.01	311.64	396.78	225.74
Treasury Stock	-	-300.05	-	-	-	-9.3
Comprehensive Income & Other	0.18	0.93	0.29	-	-	-
Shareholders' Equity	2,820	2,717	2,883	1,614	1,652	765.54
Total Liabilities & Equity	5,248	4,632	4,740	3,639	3,008	2,655
Total Debt	380.1	528.92	876.06	695.36	394.73	1,213
Net Cash (Debt)	1,442	1,164	1,460	325.17	48.6	-936.33
Net Cash Growth	9.82%	-20.26%	348.97%	569.06%	-	-
Net Cash Per Share	-	1.23	1.74	0.43	0.06	-1.34
Filing Date Shares Outstanding	-	932.9	972.93	789.8	788.27	637.47
Total Common Shares Outstanding	-	932.9	972.93	789.8	788.27	637.47
Working Capital	709.06	809.87	1,417	170.4	577.96	-49.33
Book Value Per Share	-	2.91	2.96	2.04	2.10	1.20
Tangible Book Value	2,797	2,693	2,858	1,589	1,628	721.62
Tangible Book Value Per Share	-	2.89	2.94	2.01	2.07	1.13
Buildings	-	395.05	201.67	171.67	131.92	153.31
Machinery	-	1,881	1,684	1,493	1,273	1,113
Construction In Progress	-	156.57	16.04	185.72	58.71	66.4

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