Frontier Services Group Limited (HKG:0500)

Frontier Services Group Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	152.59	163.86	198.11	186.79	267.43
Short-Term Investments	15.79	29.74	23.63	20.98	37.04
Cash & Short-Term Investments	168.38	193.6	221.74	207.77	304.47
Cash Growth	-13.03%	-12.69%	6.72%	-31.76%	-20.01%
Accounts Receivable	208.39	245.63	302.64	293.68	207.54
Other Receivables	12.37	10.42	9.18	13.89	14.21
Receivables	236.34	256.05	311.82	307.57	221.75
Inventory	6.18	5.61	5	5.32	4.72
Prepaid Expenses	19.06	18.65	29.66	20.77	25.32
Other Current Assets	16.4	40.85	-	3.86	7.13
Total Current Assets	446.36	514.76	568.23	545.28	563.4
Property, Plant & Equipment	126.49	154.99	132.58	143.92	193.71
Long-Term Investments	13.02	11.23	49.56	46.89	44.38
Goodwill	88.35	160.66	212.35	238.53	238.53
Other Intangible Assets	18.42	35.1	44.28	67.36	81.46
Long-Term Deferred Tax Assets	0.23	-	0.13	0.07	6.25
Other Long-Term Assets	5.85	34.29	49.34	49.4	45.76
Total Assets	698.73	911.02	1,056	1,091	1,173

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	98.45	95.12	141.02	154.06	69.65
Accrued Expenses	101.48	88.88	44.76	41.94	33.35
Current Portion of Long-Term Debt	7	140	209.05	-	21.44
Current Portion of Leases	4.1	7.75	6.7	24.42	30.82
Current Income Taxes Payable	10.49	16.44	15.58	13.9	6.88
Current Unearned Revenue	-	-	3.93	9.09	34.16
Other Current Liabilities	56.04	133.73	98.87	101.48	85.96
Total Current Liabilities	277.56	481.93	519.91	344.88	282.26
Long-Term Debt	170	-	-	190.08	172.84
Long-Term Leases	2.57	0.75	2.4	5.11	34.41
Long-Term Deferred Tax Liabilities	29.82	31.09	31.18	38.39	43.77
Other Long-Term Liabilities	9.46	-	-	42.4	135.06
Total Liabilities	489.41	513.77	553.49	620.87	668.32

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	240.34	240.34	240.34	234.48	234.48
Additional Paid-In Capital	2,063	2,063	2,063	2,052	2,052
Retained Earnings	-2,162	-1,957	-1,899	-1,950	-1,921
Comprehensive Income & Other	-52.81	-72.16	-20.69	15.7	19.63
Total Common Equity	88.51	273.65	382.92	351.74	384.64
Minority Interest	120.82	123.6	120.05	118.84	120.51
Shareholders' Equity	209.32	397.25	502.97	470.58	505.15
Total Liabilities & Equity	698.73	911.02	1,056	1,091	1,173

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	183.67	148.51	218.15	219.61	259.51
Net Cash (Debt)	-15.29	45.09	3.6	-11.84	44.96
Net Cash Growth	-	1154.33%	-	-	-82.45%
Net Cash Per Share	-0.01	0.02	0.00	-0.01	0.02
Filing Date Shares Outstanding	2,403	2,403	2,403	2,345	2,345
Total Common Shares Outstanding	2,403	2,403	2,403	2,345	2,345
Working Capital	168.8	32.83	48.32	200.4	281.14
Book Value Per Share	0.04	0.11	0.16	0.15	0.16
Tangible Book Value	-18.27	77.89	126.3	45.85	64.65
Tangible Book Value Per Share	-0.01	0.03	0.05	0.02	0.03
Buildings	1.17	1.1	1.89	-	-
Machinery	165.58	241.19	235.77	154.51	119.05
Leasehold Improvements	6.64	7.19	7.46	8.15	8.35

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

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 2, 2026

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