Freelancer Limited (ASX:FLN)

Freelancer Balance Sheet

Financials in millions AUD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	17.92	22.93	23.16	21.15	23.36	30.32
Cash & Short-Term Investments	17.92	22.93	23.16	21.15	23.36	30.32
Cash Growth	-21.83%	-1.02%	9.50%	-9.44%	-22.95%	-11.72%
Accounts Receivable	1.6	0.72	1.1	1.86	2.74	4
Other Receivables	-	1.19	1.24	2.07	2.09	2.45
Receivables	1.6	1.91	2.34	3.93	4.83	6.45
Prepaid Expenses	-	1.58	2.5	2.63	2.28	2
Other Current Assets	2.52	0.44	0.46	0.47	0.34	0.2
Total Current Assets	22.03	26.85	28.47	28.18	30.8	38.96
Property, Plant & Equipment	6.4	5.21	9.42	13.75	18.32	19.39
Goodwill	-	27.1	27.1	27.01	27.01	27.01
Other Intangible Assets	31.71	7.03	7.02	7.11	7.11	7.11
Long-Term Deferred Tax Assets	10.63	10.87	11.3	11.45	12.52	11.63
Other Long-Term Assets	0.75	0.63	0.66	1.18	1.29	1.23
Total Assets	71.52	77.68	83.96	88.68	97.05	105.33

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	32.91	3.61	2.76	2.74	2.74	2.93
Accrued Expenses	-	1.6	1.51	1.97	1.88	2.08
Short-Term Debt	-	-	-	0.12	0.12	0.12
Current Portion of Leases	5.31	4.54	5.49	4.84	5.56	5.71
Current Income Taxes Payable	0.46	0.36	-	0	0.02	0.04
Current Unearned Revenue	1.68	1.61	0.96	0.63	0.69	0.85
Other Current Liabilities	2.49	33.66	35.13	34.7	37.82	39.12
Total Current Liabilities	42.84	45.38	45.86	45.01	48.83	50.85
Long-Term Leases	2.28	2.42	6.91	12.19	15.52	16.08
Long-Term Unearned Revenue	0.55	0.84	0.76	0.67	0.65	0.64
Pension & Post-Retirement Benefits	-	0.73	0.69	0.16	0.41	0.31
Long-Term Deferred Tax Liabilities	1.33	2	2.64	3.38	4.62	5.61
Other Long-Term Liabilities	1.12	0.29	0.39	0.45	0.55	0.51
Total Liabilities	48.12	51.66	57.25	61.86	70.58	74

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	38.92	38.92	38.92	38.92	38.92	38.78
Retained Earnings	-19.44	-17.27	-17.75	-17.06	-17.42	-15.89
Comprehensive Income & Other	0.69	1.18	1.76	1.3	1.29	4.76
Total Common Equity	20.17	22.83	22.92	23.15	22.79	27.66
Minority Interest	3.23	3.2	3.8	3.67	3.67	3.67
Shareholders' Equity	23.4	26.02	26.72	26.83	26.47	31.33
Total Liabilities & Equity	71.52	77.68	83.96	88.68	97.05	105.33

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	7.58	6.96	12.4	17.15	21.2	21.91
Net Cash (Debt)	10.34	15.96	10.76	4	2.16	8.4
Net Cash Growth	-35.24%	48.29%	168.90%	85.67%	-74.35%	-9.95%
Net Cash Per Share	0.02	0.04	0.02	0.01	0.00	0.02
Filing Date Shares Outstanding	450.91	450.91	450.91	451.72	452.33	452.52
Total Common Shares Outstanding	450.91	450.91	450.91	451.72	452.33	452.52
Working Capital	-20.81	-18.53	-17.39	-16.83	-18.03	-11.89
Book Value Per Share	0.04	0.05	0.05	0.05	0.05	0.06
Tangible Book Value	-11.53	-11.3	-11.2	-10.97	-11.33	-6.47
Tangible Book Value Per Share	-0.03	-0.03	-0.02	-0.02	-0.03	-0.01
Machinery	-	4.11	3.95	3.78	3.72	3.61
Leasehold Improvements	-	0.44	0.44	0.44	0.44	0.45

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 3, 2026

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