Frontier IP Group Balance Sheet

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

Millions GBP. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	1.63	2.58	2.3	4.6	4.37	1.99
Cash & Short-Term Investments	1.63	2.58	2.3	4.6	4.37	1.99
Cash Growth	-55.02%	12.45%	-50.08%	5.38%	119.28%	-32.88%
Accounts Receivable	1.93	0.88	0.52	0.43	0.35	0.34
Other Receivables	-	0.77	0.99	0.52	0.31	0.19
Receivables	1.93	1.65	1.51	0.95	0.65	0.52
Prepaid Expenses	-	0.1	0.1	0.07	0.39	0.06
Other Current Assets	0.7	0.57	0.4	0.8	0.01	0.01
Total Current Assets	4.26	4.91	4.31	6.42	5.42	2.59
Property, Plant & Equipment	10.8	11.06	0.02	0.01	0.01	0.01
Long-Term Investments	35.94	36.47	38.8	37.59	42.69	34.3
Goodwill	1.97	1.97	1.97	1.97	1.97	1.97
Total Assets	52.97	54.41	45.09	45.99	50.08	38.87
Accounts Payable	0.38	0.09	0.05	0.02	0.04	0.04
Accrued Expenses	-	0.24	0.25	0.2	0.17	0.17
Current Portion of Leases	0.55	0.27	-	-	-	-
Other Current Liabilities	-	0.02	0.02	0.01	0.01	0.01
Total Current Liabilities	0.93	0.62	0.32	0.24	0.22	0.21
Long-Term Leases	12.13	11.78	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.21	1.17	0.24
Total Liabilities	13.05	12.4	0.32	0.45	1.39	0.45
Common Stock	7.56	6.89	5.62	5.57	5.5	5.5
Additional Paid-In Capital	17.12	16.85	14.79	14.63	14.58	14.58
Retained Earnings	15.11	18.25	24.6	25.72	28.97	18.74
Comprehensive Income & Other	0.12	0.02	-0.23	-0.38	-0.34	-0.39
Shareholders' Equity	39.92	42	44.77	45.54	48.7	38.42
Total Liabilities & Equity	52.97	54.41	45.09	45.99	50.08	38.87
Total Debt	12.67	12.06	-	-	-	-
Net Cash (Debt)	-11.04	-9.47	2.3	4.6	4.37	1.99
Net Cash Growth	-	-	-50.08%	5.38%	119.28%	-32.88%
Net Cash Per Share	-0.16	-0.15	0.04	0.08	0.07	0.03
Filing Date Shares Outstanding	75.64	68.9	56.17	55.66	55.01	55.01
Total Common Shares Outstanding	75.64	68.9	56.17	55.66	55.01	55.01
Working Capital	3.34	4.29	3.99	6.18	5.2	2.38
Book Value Per Share	0.53	0.61	0.80	0.82	0.89	0.70
Tangible Book Value	37.95	40.04	42.81	43.57	46.73	36.46
Tangible Book Value Per Share	0.50	0.58	0.76	0.78	0.85	0.66
Machinery	-	0.07	0.06	0.04	0.04	0.04

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.