Frontier Developments plc (AIM:FDEV)

Frontier Developments Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	42.5	29.52	28.31	38.7	42.42
Trading Asset Securities	0.36	0.08	0.05	-	-
Cash & Short-Term Investments	42.86	29.61	28.36	38.7	42.42
Cash Growth	44.76%	4.40%	-26.72%	-8.78%	-7.27%
Accounts Receivable	5.75	10.14	10.74	20.32	10.05
Other Receivables	6.67	7.23	10.05	8.24	6.75
Receivables	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	59.72	50.33	53.31	71.27	62.63
Property, Plant & Equipment	21.36	24.4	23.56	26.12	27.19
Goodwill	6.54	6.95	7.16	-	-
Other Intangible Assets	41.97	35.7	56.99	70.83	71.32
Long-Term Deferred Tax Assets	-	-	-	1.35	0.38
Other Long-Term Assets	1.11	-	-	-	-
Total Assets	130.69	117.39	141.01	169.58	161.52
Accounts Payable	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	1.82	1.75	1.51	1.46	1.42
Current Income Taxes Payable	0.28	-	-	1.18	0.93
Current Unearned Revenue	2.44	4.35	4.36	2.47	2.18
Other Current Liabilities	-	-	1.53	0.19	-
Total Current Liabilities	14.96	17.2	22.38	25.72	18.37
Long-Term Leases	17.64	19.54	17.77	19.28	20.74
Long-Term Unearned Revenue	1.2	0.26	0.16	-	-
Long-Term Deferred Tax Liabilities	0.99	0.39	0.42	-	-
Other Long-Term Liabilities	0.74	3.19	4.31	6.2	9.26
Total Liabilities	35.53	40.56	45.04	51.21	48.37
Common Stock	0.2	0.2	0.2	0.2	0.2
Additional Paid-In Capital	36.55	36.55	36.55	36.47	36.08
Retained Earnings	72.78	54.24	74.37	94.49	86.23
Comprehensive Income & Other	-14.36	-14.16	-15.15	-12.79	-9.35
Shareholders' Equity	95.16	76.82	95.97	118.37	113.15
Total Liabilities & Equity	130.69	117.39	141.01	169.58	161.52
Total Debt	19.47	21.28	19.28	20.74	22.16
Net Cash (Debt)	23.39	8.32	9.08	17.96	20.27
Net Cash Growth	181.02%	-8.33%	-49.44%	-11.37%	-8.78%
Net Cash Per Share	0.58	0.22	0.23	0.44	0.50
Filing Date Shares Outstanding	38.06	38.62	38.6	38.98	39.1
Total Common Shares Outstanding	38.68	38.62	38.6	38.98	39.1
Working Capital	44.76	33.13	30.93	45.55	44.27
Book Value Per Share	2.46	1.99	2.49	3.04	2.89
Tangible Book Value	46.65	34.17	31.82	47.54	41.84
Tangible Book Value Per Share	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 Jan 15, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.