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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,546	1,553	2,336	1,021	443.33	276.97
Trading Asset Securities	-	140	0.06	-	-	-
Cash & Short-Term Investments	1,546	1,693	2,336	1,021	443.33	276.97
Cash Growth	-21.70%	-27.52%	128.90%	130.20%	60.06%	-14.36%
Accounts Receivable	791	748.02	686.84	766.52	729.13	637.63
Receivables	791	748.02	686.84	766.52	729.13	637.63
Inventory	334.06	239.52	221.28	292.44	212.35	182.61
Other Current Assets	57.84	41.2	29.72	32.42	287.53	308.6
Total Current Assets	2,729	2,722	3,274	2,112	1,672	1,406
Property, Plant & Equipment	1,829	1,647	1,259	1,371	1,125	1,132
Other Intangible Assets	23.11	23.74	25.02	24.8	24.07	43.92
Long-Term Accounts Receivable	-	-	-	-	-	5.45
Long-Term Deferred Tax Assets	83.9	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	135.35	153.85	83.87	76.32	148.14	16.84
Total Assets	4,800	4,632	4,740	3,639	3,008	2,655
Accounts Payable	1,640	1,294	861.34	1,225	935.54	636.46
Accrued Expenses	26.84	34.29	31.71	20.49	17.53	12.64
Short-Term Debt	299.5	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	0.9	0.4	0.67	1.23	1.24	64.73
Current Income Taxes Payable	2.54	1.49	0.03	-	0.04	-
Current Unearned Revenue	6.7	7.61	3.61	1.98	1.25	9.21
Other Current Liabilities	65.56	48.62	83.8	82.68	6.69	13.42
Total Current Liabilities	2,042	1,912	1,856	1,942	1,094	1,455
Long-Term Debt	-	-	-	83.1	259.6	405.81
Long-Term Leases	3.05	3.51	0.19	0.56	1.81	24.09
Other Long-Term Liabilities	-	-	-	-	-	4.82
Total Liabilities	2,045	1,915	1,857	2,025	1,356	1,890
Common Stock	680.15	676.21	670.98	544.69	543.63	260.27
Additional Paid-In Capital	1,859	1,839	1,801	757.24	711.65	288.83
Retained Earnings	515.06	501.03	411.01	311.64	396.78	225.74
Treasury Stock	-300.05	-300.05	-	-	-	-9.3
Comprehensive Income & Other	0.49	0.93	0.29	-	-	-
Shareholders' Equity	2,755	2,717	2,883	1,614	1,652	765.54
Total Liabilities & Equity	4,800	4,632	4,740	3,639	3,008	2,655
Total Debt	303.46	528.92	876.06	695.36	394.73	1,213
Net Cash (Debt)	1,243	1,164	1,460	325.17	48.6	-936.33
Net Cash Growth	2.83%	-20.26%	348.97%	569.06%	-	-
Net Cash Per Share	1.29	1.23	1.74	0.43	0.06	-1.34
Filing Date Shares Outstanding	938.61	932.9	972.93	789.8	788.27	637.47
Total Common Shares Outstanding	938.61	932.9	972.93	789.8	788.27	637.47
Working Capital	686.85	809.87	1,417	170.4	577.96	-49.33
Book Value Per Share	2.94	2.91	2.96	2.04	2.10	1.20
Tangible Book Value	2,732	2,693	2,858	1,589	1,628	721.62
Tangible Book Value Per Share	2.91	2.89	2.94	2.01	2.07	1.13
Buildings	402.89	395.05	201.67	171.67	131.92	153.31
Machinery	2,102	1,881	1,684	1,493	1,273	1,113
Construction In Progress	207.89	156.57	16.04	185.72	58.71	66.4

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