Frontier Services Group Limited (HKG:0500)

Frontier Services Group Balance Sheet

Financials in millions HKD. 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	145.37	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	145.37	168.38	193.6	221.74	207.77	304.47
Cash Growth	8.65%	-13.03%	-12.69%	6.72%	-31.76%	-20.01%
Accounts Receivable	192.27	208.39	245.63	302.64	293.68	207.54
Other Receivables	4.79	12.37	10.42	9.18	13.89	14.21
Receivables	197.06	236.34	256.05	311.82	307.57	221.75
Inventory	8.9	6.18	5.61	5	5.32	4.72
Prepaid Expenses	77.4	19.06	18.65	29.66	20.77	25.32
Other Current Assets	1.26	16.4	40.85	-	3.86	7.13
Total Current Assets	429.98	446.36	514.76	568.23	545.28	563.4
Property, Plant & Equipment	128.6	126.49	154.99	132.58	143.92	193.71
Long-Term Investments	13.11	13.02	11.23	49.56	46.89	44.38
Goodwill	-	88.35	160.66	212.35	238.53	238.53
Other Intangible Assets	104.19	18.42	35.1	44.28	67.36	81.46
Long-Term Deferred Tax Assets	0.23	0.23	-	0.13	0.07	6.25
Other Long-Term Assets	8.35	5.85	34.29	49.34	49.4	45.76
Total Assets	684.46	698.73	911.02	1,056	1,091	1,173

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	91.05	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	5.93	4.1	7.75	6.7	24.42	30.82
Current Income Taxes Payable	19.85	10.49	16.44	15.58	13.9	6.88
Current Unearned Revenue	-	-	-	3.93	9.09	34.16
Other Current Liabilities	161.13	56.04	133.73	98.87	101.48	85.96
Total Current Liabilities	277.97	277.56	481.93	519.91	344.88	282.26
Long-Term Debt	170	170	-	-	190.08	172.84
Long-Term Leases	5.26	2.57	0.75	2.4	5.11	34.41
Long-Term Deferred Tax Liabilities	30.94	29.82	31.09	31.18	38.39	43.77
Other Long-Term Liabilities	7.34	9.46	-	-	42.4	135.06
Total Liabilities	491.51	489.41	513.77	553.49	620.87	668.32

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	240.34	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	-173.95	-52.81	-72.16	-20.69	15.7	19.63
Total Common Equity	66.39	88.51	273.65	382.92	351.74	384.64
Minority Interest	126.56	120.82	123.6	120.05	118.84	120.51
Shareholders' Equity	192.95	209.32	397.25	502.97	470.58	505.15
Total Liabilities & Equity	684.46	698.73	911.02	1,056	1,091	1,173

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	181.19	183.67	148.51	218.15	219.61	259.51
Net Cash (Debt)	-35.82	-15.29	45.09	3.6	-11.84	44.96
Net Cash Growth	-	-	1154.33%	-	-	-82.45%
Net Cash Per Share	-0.01	-0.01	0.02	0.00	-0.01	0.02
Filing Date Shares Outstanding	2,403	2,403	2,403	2,403	2,345	2,345
Total Common Shares Outstanding	2,403	2,403	2,403	2,403	2,345	2,345
Working Capital	152.01	168.8	32.83	48.32	200.4	281.14
Book Value Per Share	0.03	0.04	0.11	0.16	0.15	0.16
Tangible Book Value	-37.8	-18.27	77.89	126.3	45.85	64.65
Tangible Book Value Per Share	-0.02	-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: Aug 28, 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:

Sep 23, 2026

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