FRONTAGE (01521) Balance Sheet

0.900
-0.050-5.26%

Not Open May 21 15:55 CST

1.83BMarket Cap34.62P/E (TTM)

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YOY

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(FY)Dec 31, 2025

(Q6)Jun 30, 2025

(FY)Dec 31, 2024

(Q6)Jun 30, 2024

(FY)Dec 31, 2023

(Q6)Jun 30, 2023

(FY)Dec 31, 2022

(Q6)Jun 30, 2022

(FY)Dec 31, 2021

(Q6)Jun 30, 2021

Assets

Current assets

Inventory

3.58%2.98M

-3.92%2.97M

2.68%2.88M

-12.22%3.09M

-12.06%2.8M

39.77%3.52M

236.68%3.19M

194.39%2.52M

30.66%946K

367.21%855K

Accounts receivable

4.51%72.21M

-1.61%73.81M

12.66%69.09M

25.96%75.02M

6.48%61.33M

17.01%59.56M

35.39%57.6M

41.08%50.9M

56.12%42.54M

48.73%36.08M

Withholding and tax receivable

25.66%3.02M

-88.21%401K

-33.36%2.4M

-19.75%3.4M

47.85%3.6M

-54.94%4.24M

-53.42%2.44M

111.14%9.4M

26.65%5.23M

9.43%4.45M

Cash and equivalents

-17.67%36.3M

-21.71%33.66M

-17.10%44.09M

-44.54%43M

-39.17%53.19M

14.29%77.53M

-39.55%87.43M

-62.85%67.83M

-31.81%144.63M

-14.59%182.61M

Secured deposit

80.52%695K

7.65%408K

-5.17%385K

-4.77%379K

2.53%406K

-66.75%398K

-70.51%396K

634.36%1.2M

16,687.50%1.34M

1,937.50%163K

Other current assets

6.54%20.13M

-5.25%21M

0.32%18.89M

19.45%22.17M

6.34%18.83M

35.92%18.56M

43.95%17.71M

36.80%13.65M

58.98%12.3M

31.94%9.98M

Special items of current assets

--2.85M

----

-93.79%172K

-54.26%1.41M

-38.08%2.77M

-24.30%3.09M

-51.87%4.47M

66.31%4.08M

--9.29M

Total current assets

0.31%138.17M

-10.17%132.26M

-2.71%137.73M

-11.61%147.23M

-17.62%141.56M

11.06%166.57M

-18.59%171.84M

-38.39%149.98M

-17.03%211.07M

-2.58%243.43M

Non-current assets

Property, plant and equipment

-2.45%123.33M

-4.41%124.11M

1.39%126.42M

12.89%129.84M

8.44%124.7M

10.27%115.01M

26.76%114.99M

59.43%104.3M

113.72%90.72M

110.48%65.42M

Advance payment

----

--7.36M

----

Associated company interest

6.48%7.18M

3.70%6.86M

2.43%6.75M

36.68%6.61M

28.15%6.59M

-7.35%4.84M

-3.78%5.14M

--5.22M

1,029.39%5.34M

----

Fixed time deposit-non-current assets

17.75%816K

28.43%890K

8.96%693K

0.00%636K

45.87%636K

0.00%436K

4.56%436K

Secured deposits-non-current assets

----

0.00%300K

Financial assets at fair value-non-current assets

60.70%4.81M

-14.28%3.01M

-15.16%3M

1.39%3.51M

-1.67%3.53M

-7.11%3.46M

128.95%3.59M

140.63%3.73M

--1.57M

--1.55M

Intangible assets

-22.61%23.21M

-22.46%26.62M

-19.30%29.98M

14.58%34.33M

11.05%37.16M

-16.51%29.96M

5.57%33.46M

154.29%35.89M

114.24%31.69M

93.45%14.11M

Goodwill

0.34%187.66M

0.29%189.3M

1.68%187.01M

26.67%188.76M

23.26%183.92M

10.39%149.01M

108.82%149.21M

435.27%134.99M

186.88%71.45M

228.49%25.22M

Deferred tax assets

42.24%10.6M

72.97%9.37M

5.90%7.45M

-28.29%5.42M

13.06%7.04M

54.10%7.55M

-18.66%6.22M

-55.93%4.9M

48.45%7.65M

77.56%11.12M

Other illiquid assets

----

--94K

--3.47M

Total non-current assets

-3.13%402.86M

-2.32%412.01M

-3.36%415.86M

13.85%421.8M

13.61%430.31M

8.03%370.48M

43.05%378.75M

107.63%342.94M

106.33%264.77M

79.26%165.17M

Total assets

-2.27%541.02M

-4.35%544.27M

-3.20%553.59M

5.95%569.02M

3.86%571.87M

8.95%537.05M

15.71%550.59M

20.64%492.92M

24.33%475.84M

19.47%408.6M

Liabilities

Current liabilities

Accounts payable

-3.62%18.6M

-37.95%21.14M

-50.18%19.29M

28.74%34.07M

3.16%38.73M

-19.87%26.47M

0.18%37.54M

78.16%33.03M

89.46%37.48M

81.88%18.54M

Tax payable

54.80%887K

319.79%2.04M

-49.07%573K

11.49%485K

65.93%1.13M

-93.63%435K

-84.50%678K

153.94%6.83M

76.69%4.37M

60.21%2.69M

Amounts payable to associated parties-current liabilities

0.00%210K

Bank loans and overdrafts

-7.28%47.5M

14.89%44.52M

154.50%51.23M

236.13%38.75M

46.66%20.13M

88.69%11.53M

124,672.73%13.73M

--6.11M

--11K

----

Financial lease liabilities-current liabilities

-14.02%8.51M

-7.34%10.07M

-15.25%9.9M

4.43%10.87M

11.05%11.68M

30.63%10.41M

44.30%10.52M

35.63%7.97M

40.42%7.29M

35.63%5.87M

Special items of current liabilities

-8.38%27.8M

-8.39%28.37M

9.50%30.34M

-0.76%30.97M

-20.38%27.71M

8.41%31.21M

47.25%34.8M

34.60%28.79M

32.24%23.63M

38.80%21.39M

Total current liabilities

-7.21%103.5M

-7.81%106.34M

12.01%111.54M

43.74%115.35M

2.16%99.58M

-3.23%80.25M

33.54%97.47M

70.30%82.93M

60.33%72.99M

53.04%48.7M

Net current assets

32.36%34.67M

-18.71%25.91M

-37.61%26.19M

-63.07%31.88M

-43.55%41.98M

28.74%86.32M

-46.14%74.37M

-65.57%67.05M

-33.89%138.08M

-10.70%194.73M

Total assets less current liabilities

-1.02%437.53M

-3.47%437.93M

-6.40%442.05M

-0.68%453.68M

4.23%472.29M

11.42%456.8M

12.48%453.12M

13.92%409.99M

19.47%402.85M

16.02%359.9M

Non-current liabilities

Long-term bank loan

-36.59%28.18M

-39.95%34.11M

-27.51%44.44M

42.23%56.8M

74.53%61.31M

666.53%39.94M

--35.13M

--5.21M

----

Financial lease liabilities-non-current liabilities

-11.01%43.43M

5.02%48.15M

-6.13%48.8M

-14.25%45.84M

-11.62%51.98M

11.24%53.46M

16.35%58.82M

22.29%48.06M

42.67%50.55M

15.42%39.3M

Deferred tax liability

27.02%15.94M

5.69%12.27M

6.40%12.55M

12.03%11.61M

8.60%11.79M

-12.73%10.36M

-3.02%10.86M

292.56%11.87M

263.42%11.2M

152.00%3.02M

Deferred income-non-current liabilities

-3.10%1.94M

-3.06%1.97M

-3.06%2M

-3.01%2.03M

-2.92%2.06M

-2.88%2.09M

--2.12M

--2.15M

----

Other non-current liabilities

----

-18.42%11.99M

-42.56%10.35M

128.42%14.7M

83.80%18.02M

210.57%6.44M

Total non-current liabilities

-16.98%89.48M

-17.02%96.49M

-15.23%107.78M

-1.32%116.28M

8.41%127.14M

43.72%117.84M

47.02%117.27M

68.16%81.99M

65.09%79.77M

30.64%48.76M

Total liabilities

-12.01%192.98M

-12.43%202.83M

-3.26%219.32M

16.93%231.63M

5.58%226.72M

20.11%198.09M

40.58%214.75M

69.23%164.93M

62.78%152.76M

40.95%97.46M

Total assets less total liabilities

4.12%348.05M

1.20%341.44M

-3.15%334.27M

-0.46%337.4M

2.77%345.15M

3.34%338.96M

3.95%335.85M

5.41%327.99M

11.84%323.08M

14.03%311.14M

Total equity and non-current liabilities

-1.02%437.53M

-3.47%437.93M

-6.40%442.05M

-0.68%453.68M

4.23%472.29M

11.42%456.8M

12.48%453.12M

13.92%409.99M

19.47%402.85M

16.02%359.9M

Equity

Share capital

0.00%20K

-4.76%20K

0.00%21K

5.00%21K

0.00%20K

Reserve

4.13%347.08M

1.61%340.46M

-3.87%333.3M

-0.54%335.08M

4.10%346.71M

2.33%336.91M

4.14%333.06M

6.25%329.25M

11.11%319.82M

13.88%309.89M

Special items of shareholders' rights and interests

----

-423,100.00%-4.23M

----

---1K

----

Shareholders' Equity

4.14%346.79M

1.56%340.17M

-2.77%333.01M

-0.41%334.95M

2.83%342.5M

3.56%336.32M

4.14%333.08M

4.79%324.76M

11.11%319.84M

13.88%309.91M

Non-controlling interest

-0.32%1.26M

-48.30%1.26M

-52.19%1.26M

-7.25%2.45M

-4.51%2.64M

-18.47%2.64M

-14.59%2.77M

161.57%3.23M

223.23%3.24M

70.25%1.24M

Total equity

4.12%348.05M

1.20%341.44M

-3.15%334.27M

-0.46%337.4M

2.77%345.15M

3.34%338.96M

3.95%335.85M

5.41%327.99M

11.84%323.08M

14.03%311.14M

Total equity and total liabilities

-2.27%541.02M

-4.35%544.27M

-3.20%553.59M

5.95%569.02M

3.86%571.87M

8.95%537.05M

15.71%550.59M

20.64%492.92M

24.33%475.84M

19.47%408.6M

Currency Unit

USD

Accounting Standards

IAS

Audit Opinions

Unqualified Opinion

Auditor

Hong Kong Lixin Dehao Certified Public Accountants Limited

	(FY)Dec 31, 2025	(Q6)Jun 30, 2025	(FY)Dec 31, 2024	(Q6)Jun 30, 2024	(FY)Dec 31, 2023	(Q6)Jun 30, 2023	(FY)Dec 31, 2022	(Q6)Jun 30, 2022	(FY)Dec 31, 2021	(Q6)Jun 30, 2021
Assets
Current assets
Inventory	3.58%2.98M	-3.92%2.97M	2.68%2.88M	-12.22%3.09M	-12.06%2.8M	39.77%3.52M	236.68%3.19M	194.39%2.52M	30.66%946K	367.21%855K
Accounts receivable	4.51%72.21M	-1.61%73.81M	12.66%69.09M	25.96%75.02M	6.48%61.33M	17.01%59.56M	35.39%57.6M	41.08%50.9M	56.12%42.54M	48.73%36.08M
Withholding and tax receivable	25.66%3.02M	-88.21%401K	-33.36%2.4M	-19.75%3.4M	47.85%3.6M	-54.94%4.24M	-53.42%2.44M	111.14%9.4M	26.65%5.23M	9.43%4.45M
Cash and equivalents	-17.67%36.3M	-21.71%33.66M	-17.10%44.09M	-44.54%43M	-39.17%53.19M	14.29%77.53M	-39.55%87.43M	-62.85%67.83M	-31.81%144.63M	-14.59%182.61M
Secured deposit	80.52%695K	7.65%408K	-5.17%385K	-4.77%379K	2.53%406K	-66.75%398K	-70.51%396K	634.36%1.2M	16,687.50%1.34M	1,937.50%163K
Other current assets	6.54%20.13M	-5.25%21M	0.32%18.89M	19.45%22.17M	6.34%18.83M	35.92%18.56M	43.95%17.71M	36.80%13.65M	58.98%12.3M	31.94%9.98M
Special items of current assets	--2.85M	----	----	-93.79%172K	-54.26%1.41M	-38.08%2.77M	-24.30%3.09M	-51.87%4.47M	66.31%4.08M	--9.29M
Total current assets	0.31%138.17M	-10.17%132.26M	-2.71%137.73M	-11.61%147.23M	-17.62%141.56M	11.06%166.57M	-18.59%171.84M	-38.39%149.98M	-17.03%211.07M	-2.58%243.43M
Non-current assets
Property, plant and equipment	-2.45%123.33M	-4.41%124.11M	1.39%126.42M	12.89%129.84M	8.44%124.7M	10.27%115.01M	26.76%114.99M	59.43%104.3M	113.72%90.72M	110.48%65.42M
Advance payment	----	----	----	----	--7.36M	----	----	----	----	----
Associated company interest	6.48%7.18M	3.70%6.86M	2.43%6.75M	36.68%6.61M	28.15%6.59M	-7.35%4.84M	-3.78%5.14M	--5.22M	1,029.39%5.34M	----
Fixed time deposit-non-current assets	17.75%816K	28.43%890K	8.96%693K	8.96%693K	0.00%636K	45.87%636K	45.87%636K	0.00%436K	4.56%436K	4.56%436K
Secured deposits-non-current assets	----	0.00%300K	0.00%300K	0.00%300K	0.00%300K	0.00%300K	0.00%300K	0.00%300K	0.00%300K	0.00%300K
Financial assets at fair value-non-current assets	60.70%4.81M	-14.28%3.01M	-15.16%3M	1.39%3.51M	-1.67%3.53M	-7.11%3.46M	128.95%3.59M	140.63%3.73M	--1.57M	--1.55M
Intangible assets	-22.61%23.21M	-22.46%26.62M	-19.30%29.98M	14.58%34.33M	11.05%37.16M	-16.51%29.96M	5.57%33.46M	154.29%35.89M	114.24%31.69M	93.45%14.11M
Goodwill	0.34%187.66M	0.29%189.3M	1.68%187.01M	26.67%188.76M	23.26%183.92M	10.39%149.01M	108.82%149.21M	435.27%134.99M	186.88%71.45M	228.49%25.22M
Deferred tax assets	42.24%10.6M	72.97%9.37M	5.90%7.45M	-28.29%5.42M	13.06%7.04M	54.10%7.55M	-18.66%6.22M	-55.93%4.9M	48.45%7.65M	77.56%11.12M
Other illiquid assets	----	----	----	----	----	----	----	----	--94K	--3.47M
Total non-current assets	-3.13%402.86M	-2.32%412.01M	-3.36%415.86M	13.85%421.8M	13.61%430.31M	8.03%370.48M	43.05%378.75M	107.63%342.94M	106.33%264.77M	79.26%165.17M
Total assets	-2.27%541.02M	-4.35%544.27M	-3.20%553.59M	5.95%569.02M	3.86%571.87M	8.95%537.05M	15.71%550.59M	20.64%492.92M	24.33%475.84M	19.47%408.6M
Liabilities
Current liabilities
Accounts payable	-3.62%18.6M	-37.95%21.14M	-50.18%19.29M	28.74%34.07M	3.16%38.73M	-19.87%26.47M	0.18%37.54M	78.16%33.03M	89.46%37.48M	81.88%18.54M
Tax payable	54.80%887K	319.79%2.04M	-49.07%573K	11.49%485K	65.93%1.13M	-93.63%435K	-84.50%678K	153.94%6.83M	76.69%4.37M	60.21%2.69M
Amounts payable to associated parties-current liabilities	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K	0.00%210K
Bank loans and overdrafts	-7.28%47.5M	14.89%44.52M	154.50%51.23M	236.13%38.75M	46.66%20.13M	88.69%11.53M	124,672.73%13.73M	--6.11M	--11K	----
Financial lease liabilities-current liabilities	-14.02%8.51M	-7.34%10.07M	-15.25%9.9M	4.43%10.87M	11.05%11.68M	30.63%10.41M	44.30%10.52M	35.63%7.97M	40.42%7.29M	35.63%5.87M
Special items of current liabilities	-8.38%27.8M	-8.39%28.37M	9.50%30.34M	-0.76%30.97M	-20.38%27.71M	8.41%31.21M	47.25%34.8M	34.60%28.79M	32.24%23.63M	38.80%21.39M
Total current liabilities	-7.21%103.5M	-7.81%106.34M	12.01%111.54M	43.74%115.35M	2.16%99.58M	-3.23%80.25M	33.54%97.47M	70.30%82.93M	60.33%72.99M	53.04%48.7M
Net current assets	32.36%34.67M	-18.71%25.91M	-37.61%26.19M	-63.07%31.88M	-43.55%41.98M	28.74%86.32M	-46.14%74.37M	-65.57%67.05M	-33.89%138.08M	-10.70%194.73M
Total assets less current liabilities	-1.02%437.53M	-3.47%437.93M	-6.40%442.05M	-0.68%453.68M	4.23%472.29M	11.42%456.8M	12.48%453.12M	13.92%409.99M	19.47%402.85M	16.02%359.9M
Non-current liabilities
Long-term bank loan	-36.59%28.18M	-39.95%34.11M	-27.51%44.44M	42.23%56.8M	74.53%61.31M	666.53%39.94M	--35.13M	--5.21M	----	----
Financial lease liabilities-non-current liabilities	-11.01%43.43M	5.02%48.15M	-6.13%48.8M	-14.25%45.84M	-11.62%51.98M	11.24%53.46M	16.35%58.82M	22.29%48.06M	42.67%50.55M	15.42%39.3M
Deferred tax liability	27.02%15.94M	5.69%12.27M	6.40%12.55M	12.03%11.61M	8.60%11.79M	-12.73%10.36M	-3.02%10.86M	292.56%11.87M	263.42%11.2M	152.00%3.02M
Deferred income-non-current liabilities	-3.10%1.94M	-3.06%1.97M	-3.06%2M	-3.01%2.03M	-2.92%2.06M	-2.88%2.09M	--2.12M	--2.15M	----	----
Other non-current liabilities	----	----	----	----	----	-18.42%11.99M	-42.56%10.35M	128.42%14.7M	83.80%18.02M	210.57%6.44M
Total non-current liabilities	-16.98%89.48M	-17.02%96.49M	-15.23%107.78M	-1.32%116.28M	8.41%127.14M	43.72%117.84M	47.02%117.27M	68.16%81.99M	65.09%79.77M	30.64%48.76M
Total liabilities	-12.01%192.98M	-12.43%202.83M	-3.26%219.32M	16.93%231.63M	5.58%226.72M	20.11%198.09M	40.58%214.75M	69.23%164.93M	62.78%152.76M	40.95%97.46M
Total assets less total liabilities	4.12%348.05M	1.20%341.44M	-3.15%334.27M	-0.46%337.4M	2.77%345.15M	3.34%338.96M	3.95%335.85M	5.41%327.99M	11.84%323.08M	14.03%311.14M
Total equity and non-current liabilities	-1.02%437.53M	-3.47%437.93M	-6.40%442.05M	-0.68%453.68M	4.23%472.29M	11.42%456.8M	12.48%453.12M	13.92%409.99M	19.47%402.85M	16.02%359.9M
Equity
Share capital	0.00%20K	0.00%20K	-4.76%20K	-4.76%20K	0.00%21K	0.00%21K	5.00%21K	5.00%21K	0.00%20K	0.00%20K
Reserve	4.13%347.08M	1.61%340.46M	-3.87%333.3M	-0.54%335.08M	4.10%346.71M	2.33%336.91M	4.14%333.06M	6.25%329.25M	11.11%319.82M	13.88%309.89M
Special items of shareholders' rights and interests	----	----	----	----	-423,100.00%-4.23M	----	---1K	----	----	----
Shareholders' Equity	4.14%346.79M	1.56%340.17M	-2.77%333.01M	-0.41%334.95M	2.83%342.5M	3.56%336.32M	4.14%333.08M	4.79%324.76M	11.11%319.84M	13.88%309.91M
Non-controlling interest	-0.32%1.26M	-48.30%1.26M	-52.19%1.26M	-7.25%2.45M	-4.51%2.64M	-18.47%2.64M	-14.59%2.77M	161.57%3.23M	223.23%3.24M	70.25%1.24M
Total equity	4.12%348.05M	1.20%341.44M	-3.15%334.27M	-0.46%337.4M	2.77%345.15M	3.34%338.96M	3.95%335.85M	5.41%327.99M	11.84%323.08M	14.03%311.14M
Total equity and total liabilities	-2.27%541.02M	-4.35%544.27M	-3.20%553.59M	5.95%569.02M	3.86%571.87M	8.95%537.05M	15.71%550.59M	20.64%492.92M	24.33%475.84M	19.47%408.6M
Currency Unit	USD	USD	USD	USD	USD	USD	USD	USD	USD	USD
Accounting Standards	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS	IAS
Audit Opinions	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion	--
Auditor	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--	Hong Kong Lixin Dehao Certified Public Accountants Limited	--

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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