Frontier Developments plc (AIM:FDEV)

Frontier Developments Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov 30, 2025	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	40.11	42.5	29.52	28.31	38.7	42.42
Trading Asset Securities	-	0.36	0.08	0.05	-	-
Cash & Short-Term Investments	40.11	42.86	29.61	28.36	38.7	42.42
Cash Growth	47.25%	44.76%	4.40%	-26.72%	-8.78%	-7.27%
Accounts Receivable	20.91	5.75	10.14	10.74	20.32	10.05
Other Receivables	4.87	6.67	7.23	10.05	8.24	6.75
Receivables	25.77	12.42	17.37	20.8	28.55	16.8
Prepaid Expenses	-	3.94	1.72	4.15	4.02	3.41
Other Current Assets	-	0.5	1.64	-	-	-
Total Current Assets	65.89	59.72	50.33	53.31	71.27	62.63
Property, Plant & Equipment	20.03	21.36	24.4	23.56	26.12	27.19
Goodwill	6.54	6.54	6.95	7.16	-	-
Other Intangible Assets	43.26	41.97	35.7	56.99	70.83	71.32
Long-Term Deferred Tax Assets	-	-	-	-	1.35	0.38
Other Long-Term Assets	0.87	1.11	-	-	-	-
Total Assets	136.59	130.69	117.39	141.01	169.58	161.52
Accounts Payable	17.73	4.33	2.49	4.36	3.84	2.65
Accrued Expenses	-	6.09	8.61	10.63	16.59	11.19
Current Portion of Leases	1.87	1.82	1.75	1.51	1.46	1.42
Current Income Taxes Payable	0.02	0.28	-	-	1.18	0.93
Current Unearned Revenue	3.65	2.44	4.35	4.36	2.47	2.18
Other Current Liabilities	-	-	-	1.53	0.19	-
Total Current Liabilities	23.27	14.96	17.2	22.38	25.72	18.37
Long-Term Leases	16.69	17.64	19.54	17.77	19.28	20.74
Long-Term Unearned Revenue	1.17	1.2	0.26	0.16	-	-
Long-Term Deferred Tax Liabilities	0.99	0.99	0.39	0.42	-	-
Other Long-Term Liabilities	0.3	0.74	3.19	4.31	6.2	9.26
Total Liabilities	42.42	35.53	40.56	45.04	51.21	48.37
Common Stock	0.2	0.2	0.2	0.2	0.2	0.2
Additional Paid-In Capital	36.55	36.55	36.55	36.55	36.47	36.08
Retained Earnings	82.5	72.78	54.24	74.37	94.49	86.23
Comprehensive Income & Other	-14.9	-14.36	-14.16	-15.15	-12.79	-9.35
Shareholders' Equity	94.17	95.16	76.82	95.97	118.37	113.15
Total Liabilities & Equity	136.59	130.69	117.39	141.01	169.58	161.52
Total Debt	18.56	19.47	21.28	19.28	20.74	22.16
Net Cash (Debt)	21.55	23.39	8.32	9.08	17.96	20.27
Net Cash Growth	215.46%	181.02%	-8.33%	-49.44%	-11.37%	-8.78%
Net Cash Per Share	0.54	0.58	0.22	0.23	0.44	0.50
Filing Date Shares Outstanding	36.96	38.06	38.62	38.6	38.98	39.1
Total Common Shares Outstanding	36.96	38.68	38.62	38.6	38.98	39.1
Working Capital	42.62	44.76	33.13	30.93	45.55	44.27
Book Value Per Share	2.55	2.46	1.99	2.49	3.04	2.89
Tangible Book Value	44.37	46.65	34.17	31.82	47.54	41.84
Tangible Book Value Per Share	1.20	1.21	0.88	0.82	1.22	1.07
Machinery	-	10.1	9.79	8.92	7.52	5.02
Leasehold Improvements	-	5.51	5.5	5.45	5.36	5.36

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.