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	May 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	29.52	29.52	28.31	38.7	42.42	45.75
Trading Asset Securities	-	-	0.05	-	-	-
Cash & Short-Term Investments	29.52	29.52	28.36	38.7	42.42	45.75
Cash Growth	4.11%	4.11%	-26.72%	-8.78%	-7.27%	29.49%
Accounts Receivable	13.59	13.59	10.74	20.32	10.05	9.74
Other Receivables	7.22	7.22	10.05	8.24	6.75	2.72
Receivables	20.81	20.81	20.8	28.55	16.8	12.46
Prepaid Expenses	-	-	4.15	4.02	3.41	2.2
Total Current Assets	50.33	50.33	53.31	71.27	62.63	60.41
Property, Plant & Equipment	24.4	24.4	23.56	26.12	27.19	28.66
Goodwill	6.95	6.95	7.16	-	-	-
Other Intangible Assets	35.7	35.7	56.99	70.83	71.32	52.67
Long-Term Deferred Tax Assets	-	-	-	1.35	0.38	2.14
Total Assets	117.39	117.39	141.01	169.58	161.52	143.88
Accounts Payable	11.1	11.1	4.36	3.84	2.65	2.64
Accrued Expenses	-	-	9.21	16.59	11.19	10.35
Current Portion of Leases	1.75	1.75	1.51	1.46	1.42	1.34
Current Income Taxes Payable	-	-	1.42	1.18	0.93	0.69
Current Unearned Revenue	4.35	4.35	4.36	2.47	2.18	1.44
Other Current Liabilities	-	-	1.53	0.19	-	-
Total Current Liabilities	17.2	17.2	22.38	25.72	18.37	16.45
Long-Term Leases	19.54	19.54	17.77	19.28	20.74	22.2
Long-Term Unearned Revenue	0.26	0.26	0.16	-	-	0.23
Long-Term Deferred Tax Liabilities	0.39	0.39	0.42	-	-	-
Other Long-Term Liabilities	3.19	3.19	4.31	6.2	9.26	8.26
Total Liabilities	40.56	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	54.24	54.24	74.37	94.49	86.23	62.9
Comprensive Income & Other	-14.16	-14.16	-15.15	-12.79	-9.35	-0.95
Shareholders' Equity	76.82	76.82	95.97	118.37	113.15	96.73
Total Liabilities & Equity	117.39	117.39	141.01	169.58	161.52	143.88
Total Debt	21.28	21.28	19.28	20.74	22.16	23.54
Net Cash (Debt)	8.24	8.24	9.08	17.96	20.27	22.22
Net Cash Growth	-9.25%	-9.25%	-49.44%	-11.37%	-8.78%	-37.12%
Net Cash Per Share	0.21	0.21	0.23	0.44	0.50	0.55
Filing Date Shares Outstanding	38.64	38.64	38.6	38.98	39.1	38.75
Total Common Shares Outstanding	38.64	38.64	38.6	38.98	39.1	38.75
Working Capital	33.13	33.13	30.93	45.55	44.27	43.97
Book Value Per Share	1.99	1.99	2.49	3.04	2.89	2.50
Tangible Book Value	34.17	34.17	31.82	47.54	41.84	44.07
Tangible Book Value Per Share	0.88	0.88	0.82	1.22	1.07	1.14
Machinery	-	-	8.92	7.52	5.02	3.64
Leasehold Improvements	-	-	5.45	5.36	5.36	5.36

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