Financial Statements — FOCL
Balance Sheet
(in millions USD)| Metric | Q2
2026 | Q1
2026 |
|---|
| Cash & Equivalents | 21.54 | 15.01 |
| Accounts Receivable | 10.06 | 19.65 |
| Inventory | 8.25 | 13.33 |
| Total Current Assets | 59.02 | 50.36 |
| Property, Plant & Equipment | 8.64 | 10.20 |
| Goodwill | 0.74 | 2.77 |
| Intangible Assets | 1.77 | 1.72 |
| Total Non-current Assets* | 15.53 | 21.70 |
| Total Assets | 74.55 | 72.06 |
| Short-term Debt | 1.86 | 5.25 |
| Total Current Liabilities | 36.85 | 37.51 |
| Long-term Debt | 38.05 | 19.06 |
| Total Non-current Liabilities* | 40.92 | 24.45 |
| Total Liabilities | 77.77 | 61.96 |
| Retained Earnings | (152.19) | (137.70) |
| Total Stockholder Equity | (3.22) | 10.10 |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q2
2026 | Q1
2026 |
|---|
| Total Revenue | 13.20 | 17.81 |
| Cost of Revenue | 5.87 | 9.67 |
| Gross Profit | 7.34 | 8.15 |
| Research & Development | 2.32 | 2.60 |
| Selling, General & Admin | 5.52 | 5.79 |
| Total Operating Expenses | 15.37 | 15.51 |
| Operating Income | (8.03) | (7.37) |
| Pretax Income | (14.40) | (8.94) |
| Tax Provision | 0.01 | 0.14 |
| Net Income | (14.49) | (9.08) |
| Basic EPS | (0.39) | (0.24) |
| Diluted EPS | (0.39) | (0.24) |
Cash Flow Statement
(in millions USD)| Metric | Q2
2026 | Q1
2026 |
|---|
| Operating Cash Flow | (3.69) | (2.97) |
| Investing Cash Flow | (1.26) | (0.75) |
| Financing Cash Flow | 11.77 | (1.37) |
