Frontier Developments plc (AIM:FDEV)

Frontier Developments Balance Sheet

Financials in millions GBP. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Nov 30, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	27.24	29.52	28.31	38.7	42.42	45.75
Trading Asset Securities	-	0.08	0.05	-	-	-
Cash & Short-Term Investments	27.24	29.61	28.36	38.7	42.42	45.75
Cash Growth	58.99%	4.40%	-26.72%	-8.78%	-7.27%	29.49%
Accounts Receivable	18.68	10.14	10.74	20.32	10.05	9.74
Other Receivables	7.21	7.23	10.05	8.24	6.75	2.72
Receivables	25.89	17.37	20.8	28.55	16.8	12.46
Prepaid Expenses	-	1.72	4.15	4.02	3.41	2.2
Other Current Assets	-	1.64	-	-	-	-
Total Current Assets	53.13	50.33	53.31	71.27	62.63	60.41
Property, Plant & Equipment	22.92	24.4	23.56	26.12	27.19	28.66
Goodwill	6.78	6.95	7.16	-	-	-
Other Intangible Assets	37.37	35.7	56.99	70.83	71.32	52.67
Long-Term Deferred Tax Assets	-	-	-	1.35	0.38	2.14
Total Assets	120.2	117.39	141.01	169.58	161.52	143.88
Accounts Payable	12.25	2.49	4.36	3.84	2.65	2.64
Accrued Expenses	-	8.61	10.63	16.59	11.19	10.35
Current Portion of Leases	1.8	1.75	1.51	1.46	1.42	1.34
Current Income Taxes Payable	-	-	-	1.18	0.93	0.69
Current Unearned Revenue	3.43	4.35	4.36	2.47	2.18	1.44
Other Current Liabilities	-	-	1.53	0.19	-	-
Total Current Liabilities	17.48	17.2	22.38	25.72	18.37	16.45
Long-Term Leases	18.61	19.54	17.77	19.28	20.74	22.2
Long-Term Unearned Revenue	0.59	0.26	0.16	-	-	0.23
Long-Term Deferred Tax Liabilities	0.38	0.39	0.42	-	-	-
Other Long-Term Liabilities	0.76	3.19	4.31	6.2	9.26	8.26
Total Liabilities	37.83	40.56	45.04	51.21	48.37	47.14
Common Stock	0.2	0.2	0.2	0.2	0.2	0.2
Additional Paid-In Capital	36.55	36.55	36.55	36.47	36.08	34.59
Retained Earnings	60.31	54.24	74.37	94.49	86.23	62.9
Comprehensive Income & Other	-14.68	-14.16	-15.15	-12.79	-9.35	-0.95
Shareholders' Equity	82.37	76.82	95.97	118.37	113.15	96.73
Total Liabilities & Equity	120.2	117.39	141.01	169.58	161.52	143.88
Total Debt	20.41	21.28	19.28	20.74	22.16	23.54
Net Cash (Debt)	6.83	8.32	9.08	17.96	20.27	22.22
Net Cash Growth	-	-8.33%	-49.44%	-11.37%	-8.78%	-37.12%
Net Cash Per Share	0.17	0.22	0.23	0.44	0.50	0.55
Filing Date Shares Outstanding	38.65	38.62	38.6	38.98	39.1	38.75
Total Common Shares Outstanding	38.65	38.62	38.6	38.98	39.1	38.75
Working Capital	35.65	33.13	30.93	45.55	44.27	43.97
Book Value Per Share	2.13	1.99	2.49	3.04	2.89	2.50
Tangible Book Value	38.22	34.17	31.82	47.54	41.84	44.07
Tangible Book Value Per Share	0.99	0.88	0.82	1.22	1.07	1.14
Machinery	-	9.79	8.92	7.52	5.02	3.64
Leasehold Improvements	-	5.5	5.45	5.36	5.36	5.36

Source: S&P Capital IQ. Standard template. Financial Sources.