Income Statement Focus Dynamics Group BURSA MALAYSIA

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0116PA

MYQ0116PA0B1

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Market Closed - BURSA MALAYSIA 02:20:02 15/09/2026 pm IST			5-day change	1st Jan Change
0.005000 ^MYR	0.00%		0.00%	-

29/08	Focus Dynamics Group Berhad Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
31/07	Focus Dynamics Group Berhad Auditor Raises 'Going Concern' Doubt	CI

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Published financial data: FOCUS DYNAMICS GROUP

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2020 (MYR)	2022 (MYR)	2023 (MYR)	2025 (MYR)	2026 (MYR)
Revenues	6.63Cr	3.28Cr	7.85Cr	7.81Cr	6.01Cr
Total Revenues	6.63Cr	3.28Cr	7.85Cr	7.81Cr	6.01Cr
Cost of Goods Sold, Total	3.27Cr	1.48Cr	3.28Cr	3.21Cr	2.5Cr
Gross Profit	3.35Cr	1.8Cr	4.57Cr	4.61Cr	3.51Cr
Selling General & Admin Expenses, Total	-	-	-	-	-
Provision for Bad Debts	-	27T	38.76L	-33.89L	-10T
Other Operating Expenses	1.29Cr	2.03Cr	5.02Cr	4.89Cr	4.29Cr
Other Operating Expenses, Total	1.29Cr	2.03Cr	5.41Cr	4.55Cr	4.28Cr
Operating Income	2.06Cr	-23.25L	-83.18L	6L	-77.19L
Interest Expense, Total	-8L	-17.48L	-24.71L	-23.09L	-47.24L
Interest And Investment Income	1L	14.61L	3L	2L	-
Net Interest Expenses	-6L	-3L	-21.62L	-20.84L	-47.24L
Income (Loss) On Equity Invest.	-5L	-1.37Cr	-5L	-44.78L	-33.35L
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	-	-1L	-	-84.62L	2L
EBT, Excl. Unusual Items	1.95Cr	-1.64Cr	-1.09Cr	-1.44Cr	-1.56Cr
Impairment of Goodwill	-	-	-31.09L	-	-
Gain (Loss) On Sale Of Investments	24.99L	-8.14Cr	-52.83L	1.42Cr	-51.67L
Gain (Loss) On Sale Of Assets	-	-	47.73L	70T	-
Asset Writedown	-	-	-	-	-44.68L
Other Unusual Items	-	2Cr	21.45L	-21.87L	-73T
EBT, Incl. Unusual Items	2.2Cr	-7.79Cr	-1.24Cr	-23.68L	-2.53Cr
Income Tax Expense	58.03L	3L	28.61L	29.07L	9L
Earnings From Continuing Operations	1.62Cr	-7.81Cr	-1.53Cr	-52.75L	-2.62Cr
Net Income to Company	1.62Cr	-7.81Cr	-1.53Cr	-52.75L	-2.62Cr
Minority Interest	4L	-8L	26.33L	-46T	51.16L
Net Income - (IS)	1.66Cr	-7.89Cr	-1.26Cr	-53.21L	-2.11Cr
Net Income to Common Incl Extra Items	1.66Cr	-7.89Cr	-1.26Cr	-53.21L	-2.11Cr
Net Income to Common Excl. Extra Items	1.66Cr	-7.89Cr	-1.26Cr	-53.21L	-2.11Cr
Per Share Items
Net EPS - Basic	0	-0.01	-0	-0	-0
Basic EPS - Continuing Operations	0	-0.01	-0	-0	-0
Basic Weighted Average Shares Outstanding	613.32Cr	633.67Cr	637.22Cr	637.22Cr	637.22Cr
Net EPS - Diluted	0	-0.01	-0	-0	-0
Diluted EPS - Continuing Operations	0	-0.01	-0	-0	-0
Diluted Weighted Average Shares Outstanding	811.24Cr	633.67Cr	637.22Cr	637.22Cr	637.22Cr
Normalized Basic EPS	0	-0	-0	-0	-0
Normalized Diluted EPS	0	-0	-0	-0	-0
Supplemental Items
EBITDA	2.54Cr	20.55L	-17.08L	69.31L	7L
EBITA	2.06Cr	-23.25L	-83.18L	6L	-77.19L
EBIT	2.06Cr	-23.25L	-83.18L	6L	-77.19L
EBITDAR	2.54Cr	86.95L	-4L	1.03Cr	-
Effective Tax Rate - (Ratio)	26.4	-0.36	-23.04	-122.76	-3.53
Current Domestic Taxes	57.74L	19.85L	36.53L	34.13L	9L
Total Current Taxes	57.74L	19.85L	36.53L	34.13L	9L
Deferred Domestic Taxes	-	-	-	-	-
Deferred Foreign Taxes	-	-	-	-	-
Total Deferred Taxes	28.98T	2L	-1L	26T	27T
Normalized Net Income	1.26Cr	-1.1Cr	-42.08L	-90.76L	-46.26L
Interest on Long-Term Debt	7L	20.39L	30.19L	32.25L	44.87L
Supplemental Operating Expense Items
Selling and Marketing Expenses	-	-	-	-	-
Net Rental Expense, Total	10.33T	69T	2L	2L	-
Imputed Operating Lease Interest Expense	9.99T	-	-	-	-
Imputed Operating Lease Depreciation	338	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	-	-	-	-	-
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	-

Fiscal Period: March	2020 (MYR)	2022 (MYR)	2023 (MYR)	2025 (MYR)	2026 (MYR)
Assets
Cash And Equivalents	13Cr	6.05Cr	2.37Cr	58.48L	58.58L
Short Term Investments	99.2L	2.64Cr	62.74L	61.99L	62.36L
Total Cash And Short Term Investments	14Cr	8.7Cr	3Cr	1.2Cr	1.21Cr
Accounts Receivable, Total	43.66L	1.03Cr	44.15L	18.8L	35.24L
Other Receivables	11.75L	85.89L	70.72L	1.49Cr	66.18L
Total Receivables	55.41L	1.89Cr	1.15Cr	1.68Cr	1.01Cr
Inventory	1.17Cr	1.46Cr	1.31Cr	1.74Cr	1.56Cr
Prepaid Expenses	31.14L	24.45L	45.19L	22.15L	27.15L
Other Current Assets, Total	14.22L	14.5L	1.21Cr	1.18Cr	15.75L
Total Current Assets	16Cr	12Cr	7.12Cr	6.03Cr	4.21Cr
Gross Property Plant And Equipment	4.04Cr	7.43Cr	7.87Cr	8.57Cr	32Cr
Accumulated Depreciation	-2.39Cr	-3.5Cr	-3.79Cr	-4.61Cr	-5.55Cr
Net Property Plant And Equipment	1.65Cr	3.93Cr	4.08Cr	3.97Cr	27Cr
Long-term Investments	2.27Cr	3.54Cr	2.56Cr	2.53Cr	1.79Cr
Goodwill	88.13T	88T	88T	88T	88T
Deferred Charges Long-Term	-	0	-	-	-
Other Long-Term Assets, Total	1.92Cr	3.48Cr	8.9Cr	13Cr	23.1L
Total Assets	22Cr	23Cr	23Cr	26Cr	33Cr
Liabilities
Accounts Payable, Total	1.5Cr	54.54L	2.39Cr	3.51Cr	1.41Cr
Accrued Expenses, Total	10.31L	27.65L	27.69L	59.15L	20.24L
Short-term Borrowings	12.25L	12.07L	1.12Cr	1.12Cr	10L
Current Portion of Leases	9L	98.35L	30.37L	43.58L	45.33L
Current Income Taxes Payable	24.37L	4L	4L	3L	4L
Other Current Liabilities	1.89Cr	3.89Cr	2.76Cr	3.34Cr	1.74Cr
Total Current Liabilities	3.96Cr	5.86Cr	6.89Cr	9.03Cr	3.94Cr
Long-Term Leases	44.94L	1.05Cr	1.47Cr	1.87Cr	12Cr
Deferred Tax Liability Non Current	28.98T	2L	31T	57T	84T
Other Non Current Liabilities	-	-	47.38L	2.24Cr	6.88Cr
Total Liabilities	4.41Cr	6.93Cr	8.83Cr	13Cr	23Cr
Preferred Stock Convertible	11Cr	4.97Cr	4.97Cr	4.97Cr	4.97Cr
Total Preferred Equity	11Cr	4.97Cr	4.97Cr	4.97Cr	4.97Cr
Common Stock, Total	9.96Cr	22Cr	22Cr	9.18Cr	9.18Cr
Additional Paid In Capital	-	-	-	-	-
Retained Earnings	-42Cr	-49Cr	-52Cr	-40Cr	-3.4Cr
Comprehensive Income and Other	39Cr	39Cr	39Cr	39Cr	5L
Total Common Equity	6.86Cr	11Cr	8.91Cr	7.86Cr	5.83Cr
Minority Interest	9L	14.2L	-5L	2L	-49.37L
Total Equity	18Cr	16Cr	14Cr	13Cr	10Cr
Total Liabilities And Equity	22Cr	23Cr	23Cr	26Cr	33Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	637.22Cr	637.22Cr	637.22Cr	637.22Cr	637.22Cr
ECS Total Common Shares Outstanding	615.57Cr	637.22Cr	637.22Cr	637.22Cr	637.22Cr
Book Value / Share	0.01	0.02	0.01	0.01	0.01
Tangible Book Value	6.85Cr	11Cr	8.9Cr	7.85Cr	5.82Cr
Tangible Book Value Per Share	0.01	0.02	0.01	0.01	0.01
Total Debt	66.51L	2.16Cr	2.9Cr	3.43Cr	12Cr
Net Debt	-14Cr	-6.54Cr	-10.57L	2.22Cr	11Cr
Debt Equivalent Oper. Leases	82.65T	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	9L	14.2L	-5L	2L	-49.37L
Equity Method Investments, Total	-	1.87Cr	1.25Cr	1.54Cr	69.99L
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Work In Process, Total	-	-	-	-	-
Inventories - Finished Goods, Total	1.17Cr	1.46Cr	1.31Cr	1.74Cr	1.56Cr
Inventories - Others	-	3T	-	-	-
Buildings, Total	25.96L	25.96L	25.96L	50.11L	14Cr
Machinery, Total	1.56Cr	2.13Cr	2.47Cr	2.18Cr	2.64Cr
Full Time Employees	83	-	-	-	-
Accumulated Allowance for Doubtful Accounts (Supple)	3L	3L	39.28L	5L	5L

Fiscal Period: March	2020 (MYR)	2022 (MYR)	2023 (MYR)	2025 (MYR)	2026 (MYR)
Net Income	1.66Cr	-4.96Cr	-1.93Cr	-59.33L	-2.11Cr
Depreciation & Amortization - CF	61.76L	79.91L	1.01Cr	1.09Cr	1.73Cr
Depreciation & Amortization, Total	61.76L	79.91L	1.01Cr	1.09Cr	1.73Cr
(Gain) Loss From Sale Of Asset	-	-2L	-38.66L	-10L	2L
(Gain) Loss on Sale of Investments - (CF)	-53.38L	5.23Cr	78.43L	-47.98L	51.67L
Asset Writedown & Restructuring Costs	6L	54.67T	26.66L	4T	62.78L
(Income) Loss On Equity Investments - (CF)	5L	91.39L	33.62L	60.99L	33.35L
Stock-Based Compensation (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	-3L	18T	31.02L	-22.59L	-48T
Other Operating Activities, Total	8L	-2.03Cr	17.59L	5L	-52.17L
Change In Accounts Receivable	10.4L	-1.56Cr	1.14Cr	13.25L	43.58L
Change In Inventories	42.02L	-19.26L	14.57L	-29.78L	18.7L
Change In Accounts Payable	98.66L	43.46L	1.33Cr	2.43Cr	87.27L
Change in Other Net Operating Assets	24.03L	31.93L	9L	-6L	28.25L
Cash from Operations	3.66Cr	-1.05Cr	3.27Cr	2.55Cr	2.37Cr
Capital Expenditure	-25.76L	-1.04Cr	-1.78Cr	-50.28L	-1.44Cr
Sale of Property, Plant, and Equipment	-	2L	48.86L	33.09L	21.4L
Cash Acquisitions	-	26.67T	-3L	-16T	-
Divestitures	-	-	44.92L	-18.67T	-
Investment in Marketable and Equity Securities, Total	-1.74Cr	-5.42Cr	-36.16L	0	-15.3L
Other Investing Activities, Total	-43.99L	-1.03Cr	-5.7Cr	-3.02Cr	1.08Cr
Cash from Investing	-2.43Cr	-7.48Cr	-6.94Cr	-3.2Cr	-30.16L
Short Term Debt Issued, Total	-	-	1Cr	-	-
Long-Term Debt Issued, Total	-	-	36.4L	-	-
Total Debt Issued	-	-	1.09Cr	-	-
Short Term Debt Repaid, Total	-	-	-	-	-1Cr
Long-Term Debt Repaid, Total	-4L	-43.35L	-37.09L	-57.42L	-64.2L
Total Debt Repaid	-4L	-28.9L	-29.67L	-38.28L	-1.64Cr
Issuance of Common Stock	1.26Cr	7.94Cr	-	-	-
Issuance of Preferred Stock	11Cr	-	-	-	-
Repurchase of Preferred Stock	-	-3.94Cr	-	-	-
Other Financing Activities, Total	-7L	-13.59L	-24.25L	-24.33L	-44.87L
Cash from Financing	12Cr	3.57Cr	55.2L	-62.61L	-2.09Cr
Foreign Exchange Rate Adjustments	-10.86T	-1.33T	49.6T	2L	-74T
Miscellaneous Cash Flow Adjustments	-	8T	21.6T	-	-
Net Change in Cash	13Cr	-4.95Cr	-3.11Cr	-1.26Cr	-3L
Supplemental Items
Cash Interest Paid	8L	14.05L	26.02L	26.03L	46.76L
Cash Income Tax Paid (Refund)	39.76L	79.28L	39.78L	41.79L	2L
Levered Free Cash Flow	3.39Cr	-	-	-	-2.75Cr
Unlevered Free Cash Flow	3.44Cr	-	-	-	-2.46Cr
Change In Net Working Capital	-1.79Cr	-	-	-	2.26Cr
Net Debt Issued / Repaid	-4L	-28.9L	79.45L	-38.28L	-1.64Cr

Fiscal Period: March	2020 (MYR)	2022 (MYR)	2023 (MYR)	2025 (MYR)	2026 (MYR)
Profitability
Return on Assets	8.81	-	-	-	-1.64
Return on Total Capital	11.11	-	-	-	-2.47
Return On Equity %	14.76	-	-	-	-22.62
Return on Common Equity	30.74	-	-	-	-30.78
Margin Analysis
Gross Profit Margin %	50.61	54.84	58.25	58.96	58.41
SG&A Margin	-	-	-	-	-
EBITDA Margin %	38.37	6.26	-2.18	8.87	1.19
EBITA Margin %	31.09	-7.09	-10.59	0.74	-12.84
EBIT Margin %	31.09	-7.09	-10.59	0.74	-12.84
Income From Continuing Operations Margin %	24.42	-238.17	-19.46	-6.75	-43.55
Net Income Margin %	25.07	-240.53	-16.11	-6.81	-35.04
Net Avail. For Common Margin %	25.07	-240.53	-16.11	-6.81	-35.04
Normalized Net Income Margin	19.03	-33.66	-5.36	-11.62	-7.69
Levered Free Cash Flow Margin	51.2	-	-	-	-45.78
Unlevered Free Cash Flow Margin	51.92	-	-	-	-40.87
Asset Turnover
Asset Turnover	0.45	-	-	-	0.2
Fixed Assets Turnover	3.67	-	-	-	0.39
Receivables Turnover (Average Receivables)	17.61	-	-	-	22.26
Inventory Turnover (Average Inventory)	2.36	-	-	-	1.52
Short Term Liquidity
Current Ratio	4.14	2.12	1.03	0.67	1.07
Quick Ratio	3.73	1.81	0.6	0.32	0.56
Operating Cash Flow to Current Liabilities	0.93	-0.18	0.47	0.28	0.6
Days Sales Outstanding (Average Receivables)	20.79	-	-	-	16.4
Days Outstanding Inventory (Average Inventory)	154.83	-	-	-	240.77
Average Days Payable Outstanding	132.14	-	-	-	388.11
Cash Conversion Cycle (Average Days)	43.47	-	-	-	-130.93
Long Term Solvency
Total Debt/Equity	3.73	13.11	20.93	26.69	120.52
Total Debt / Total Capital	3.59	11.59	17.31	21.07	54.65
LT Debt/Equity	2.52	6.41	10.64	14.58	115.15
Long-Term Debt / Total Capital	2.43	5.66	8.8	11.51	52.22
Total Liabilities / Total Assets	19.81	29.63	38.98	50.57	68.77
EBIT / Interest Expense	27.09	-1.33	-3.37	0.25	-1.63
EBITDA / Interest Expense	35.2	3.24	0.72	4.96	2.02
(EBITDA - Capex) / Interest Expense	31.82	-2.73	-6.48	2.78	-1.03
Total Debt / EBITDA	0.25	3.81	16.36	3	13.02
Net Debt / EBITDA	-5.06	-11.54	-0.6	1.94	11.76
Total Debt / (EBITDA - Capex)	0.27	-4.52	-1.81	5.34	-25.57
Net Debt / (EBITDA - Capex)	-5.6	13.69	0.07	3.47	-23.08
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	69.56	-	-	-	-23.04
Gross Profit, 1 Yr. Growth %	64.42	-	-	-	-23.76
EBITDA, 1 Yr. Growth %	577.86	-	-	-	-90.45
EBITA, 1 Yr. Growth %	-1.43T	-	-	-	-796.03
EBIT, 1 Yr. Growth %	-1.43T	-	-	-	-796.03
Earnings From Cont. Operations, 1 Yr. Growth %	-955.82	-	-	-	396.47
Net Income, 1 Yr. Growth %	-1.02T	-	-	-	296.03
Normalized Net Income, 1 Yr. Growth %	-1.01T	-	-	-	-48.78
Diluted EPS Before Extra, 1 Yr. Growth %	-766.33	-	-	-	296.05
Accounts Receivable, 1 Yr. Growth %	38.18	-	-	-	87.45
Inventory, 1 Yr. Growth %	-26.35	-	-	-	-10.73
Net Property, Plant and Equip., 1 Yr. Growth %	-15.79	-	-	-	617.56
Total Assets, 1 Yr. Growth %	219.27	-	-	-	27.01
Tangible Book Value, 1 Yr. Growth %	74.22	-	-	-	-25.82
Common Equity, 1 Yr. Growth %	74.06	-	-	-	-25.79
Cash From Operations, 1 Yr. Growth %	108.57	-	-	-	-7.02
Capital Expenditures, 1 Yr. Growth %	-62.48	-	-	-	186.34
Levered Free Cash Flow, 1 Yr. Growth %	275.78	-	-	-	-
Unlevered Free Cash Flow, 1 Yr. Growth %	258.57	-	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	65.43	-	-	-	-
Gross Profit, 2 Yr. CAGR %	65.41	-	-	-	-
EBITDA, 2 Yr. CAGR %	151.29	-	-	-	-
EBITA, 2 Yr. CAGR %	1.08T	-	-	-	-
EBIT, 2 Yr. CAGR %	1.08T	-	-	-	-
Earnings From Cont. Operations, 2 Yr. CAGR %	131.52	-	-	-	-
Net Income, 2 Yr. CAGR %	130.66	-	-	-	-
Normalized Net Income, 2 Yr. CAGR %	489.78	-	-	-	-
Diluted EPS Before Extra, 2 Yr. CAGR %	95.32	-	-	-	-
Accounts Receivable, 2 Yr. CAGR %	-0.97	-	-	-	-
Inventory, 2 Yr. CAGR %	-11.48	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	6.51	-	-	-	-
Total Assets, 2 Yr. CAGR %	95.11	-	-	-	-
Tangible Book Value, 2 Yr. CAGR %	29.25	-	-	-	-
Common Equity, 2 Yr. CAGR %	29.2	-	-	-	-
Cash From Operations, 2 Yr. CAGR %	97.79	-	-	-	-
Capital Expenditures, 2 Yr. CAGR %	-27.03	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	91.45	-	-	-	-
Unlevered Free Cash Flow, 2 Yr. CAGR %	93.21	-	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	40.24	-	-	-	-
Gross Profit, 3 Yr. CAGR %	41.43	-	-	-	-
EBITDA, 3 Yr. CAGR %	45.85	-	-	-	-
EBITA, 3 Yr. CAGR %	59.55	-	-	-	-
EBIT, 3 Yr. CAGR %	59.55	-	-	-	-
Earnings From Cont. Operations, 3 Yr. CAGR %	51.83	-	-	-	-
Net Income, 3 Yr. CAGR %	73.5	-	-	-	-
Normalized Net Income, 3 Yr. CAGR %	89.81	-	-	-	-
Diluted EPS Before Extra, 3 Yr. CAGR %	49.44	-	-	-	-
Accounts Receivable, 3 Yr. CAGR %	-8.23	-	-	-	-
Inventory, 3 Yr. CAGR %	55.46	-	-	-	-
Net Property, Plant and Equip., 3 Yr. CAGR %	9.67	-	-	-	-
Total Assets, 3 Yr. CAGR %	72.85	-	-	-	-
Tangible Book Value, 3 Yr. CAGR %	32.29	-	-	-	-
Common Equity, 3 Yr. CAGR %	32.21	-	-	-	-
Cash From Operations, 3 Yr. CAGR %	433.41	-	-	-	-
Capital Expenditures, 3 Yr. CAGR %	-19.94	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	75.42	-	-	-	-
Unlevered Free Cash Flow, 3 Yr. CAGR %	76.61	-	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	52.46	-	-	-	-
Gross Profit, 5 Yr. CAGR %	60.47	-	-	-	-
EBITDA, 5 Yr. CAGR %	16.6	-	-	-	-
EBITA, 5 Yr. CAGR %	9.2	-	-	-	-
EBIT, 5 Yr. CAGR %	9.2	-	-	-	-
Earnings From Cont. Operations, 5 Yr. CAGR %	3.52	-	-	-	-
Net Income, 5 Yr. CAGR %	4.07	-	-	-	-
Normalized Net Income, 5 Yr. CAGR %	8.51	-	-	-	-
Diluted EPS Before Extra, 5 Yr. CAGR %	-9.99	-	-	-	-
Accounts Receivable, 5 Yr. CAGR %	-1.6	-	-	-	-
Inventory, 5 Yr. CAGR %	62.37	-	-	-	-
Net Property, Plant and Equip., 5 Yr. CAGR %	9.09	-	-	-	-
Total Assets, 5 Yr. CAGR %	38.03	-	-	-	-
Tangible Book Value, 5 Yr. CAGR %	11.95	-	-	-	-
Common Equity, 5 Yr. CAGR %	11.98	-	-	-	-
Cash From Operations, 5 Yr. CAGR %	70.72	-	-	-	-
Capital Expenditures, 5 Yr. CAGR %	-17.58	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	33.52	-	-	-	-
Unlevered Free Cash Flow, 5 Yr. CAGR %	34.19	-	-	-	-