Frontier Ceramics Limited (PSX:FRCL)

Frontier Ceramics Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	89.75	64.66	73.15	7.12	35.88	43.95
Cash & Short-Term Investments	89.75	64.66	73.15	7.12	35.88	43.95
Cash Growth	139.63%	-11.61%	927.88%	-80.16%	-18.37%	-25.82%
Accounts Receivable	21.4	21.83	21.83	21.58	0.3	6.89
Other Receivables	586.49	111.86	195.07	152.36	143.5	68.19
Receivables	607.88	170.16	216.9	334.31	172.09	82.72
Inventory	710.87	794.86	768.53	743.47	415.39	292.71
Other Current Assets	98.67	271.01	65.69	178.53	81.58	140.95
Total Current Assets	1,507	1,301	1,124	1,263	704.94	560.33
Property, Plant & Equipment	2,383	2,431	2,645	2,535	2,776	2,206
Other Long-Term Assets	557.29	557.3	598.59	557.39	562.03	323.63
Total Assets	4,448	4,289	4,368	4,356	4,043	3,090
Accounts Payable	1,022	408.9	243.5	240.05	520.49	248.4
Accrued Expenses	-	561.05	369.37	1,024	460.96	168.77
Current Portion of Long-Term Debt	-	-	13.1	32.33	29.47	-
Current Portion of Leases	-	-	8.71	12.99	11.13	-
Current Unearned Revenue	917.09	744.35	836.76	177.38	-	-
Other Current Liabilities	134.88	155.13	179.82	170.96	447.67	250.16
Total Current Liabilities	2,074	1,869	1,651	1,658	1,470	667.33
Long-Term Debt	36.42	118.74	533.26	712.59	358.4	299.04
Long-Term Leases	-	-	-	8.22	22.46	-
Pension & Post-Retirement Benefits	25.39	25.39	25.39	25.39	25.39	27.59
Long-Term Deferred Tax Liabilities	345.22	352.93	382.94	347.66	377.15	324.24
Other Long-Term Liabilities	-	-	-	2.17	34.68	58.32
Total Liabilities	2,481	2,366	2,593	2,754	2,288	1,377
Common Stock	378.74	378.74	378.74	378.74	378.74	378.74
Retained Earnings	566.92	522.62	307.38	242.17	351.65	260.48
Comprehensive Income & Other	1,021	1,021	1,089	981.18	1,025	1,074
Shareholders' Equity	1,967	1,923	1,775	1,602	1,756	1,714
Total Liabilities & Equity	4,448	4,289	4,368	4,356	4,043	3,090
Total Debt	36.42	118.74	555.08	766.13	421.47	299.04
Net Cash (Debt)	53.33	-54.08	-481.93	-759.01	-385.59	-255.09
Net Cash Per Share	1.40	-1.43	-12.72	-20.04	-10.18	-6.74
Filing Date Shares Outstanding	37.86	37.87	37.87	37.87	37.87	37.87
Total Common Shares Outstanding	37.86	37.87	37.87	37.87	37.87	37.87
Working Capital	-566.82	-568.73	-526.99	-394.38	-764.79	-107
Book Value Per Share	51.95	50.76	46.87	42.30	46.35	45.24
Tangible Book Value	1,967	1,923	1,775	1,602	1,756	1,714
Tangible Book Value Per Share	51.95	50.76	46.87	42.30	46.35	45.24
Land	-	600	600	480	480	480
Buildings	-	849.1	849.1	631.88	631.88	631.88
Machinery	-	2,565	2,527	2,527	2,520	1,477
Construction In Progress	-	-	-	-	-	306.73

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.