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FRONTIER SER (00500)

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  • 0.077
  • -0.002-2.53%
Market Closed Jan 16 15:54 CST
185.06MMarket Cap-1.64P/E (TTM)

FRONTIER SER (00500) Balance Sheet

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(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
(FY)Dec 31, 2020
Assets
Current assets
Inventory
0.42%6.21M
12.19%5.61M
30.74%6.18M
-5.87%5M
-6.98%4.73M
12.53%5.32M
8.54%5.09M
46.89%4.72M
3.97%4.69M
-37.95%3.22M
Accounts receivable
23.98%264.85M
16.40%245.63M
-9.98%213.62M
0.94%211.02M
30.35%237.29M
6.88%209.05M
5.18%182.04M
25.81%195.59M
-24.91%173.07M
-38.21%155.46M
Advance deposits and other receivables
56.61%81.58M
-8.98%55.81M
-2.60%52.09M
21.45%61.31M
-33.16%53.48M
-33.10%50.48M
-31.21%80.01M
-31.70%75.47M
-0.09%116.31M
-6.83%110.49M
Withholding and tax receivable
125.07%4.21M
159.38%3M
-35.64%1.87M
-77.57%1.16M
68.72%2.91M
368.06%5.16M
94.69%1.72M
5.86%1.1M
-16.98%885K
-20.35%1.04M
Cash and equivalents
-33.71%133.8M
-17.29%163.86M
8.24%201.85M
6.06%198.11M
-12.51%186.48M
-30.15%186.79M
-13.25%213.15M
-16.08%267.43M
-14.09%245.69M
-9.85%318.68M
Secured deposit
--1.26M
--2.91M
----
----
--249K
--3.86M
----
----
----
----
Special items of current assets
----
--37.94M
----
----
----
----
----
-29.37%7.13M
----
62.65%10.1M
Total current assets
-10.18%491.89M
-9.41%514.76M
-5.46%547.65M
4.21%568.23M
2.18%579.28M
-3.22%545.28M
4.86%566.93M
-5.94%563.4M
-27.07%540.65M
-29.40%598.98M
Non-current assets
Property, plant and equipment
74.19%105.32M
25.79%114.45M
16.71%60.46M
64.53%90.98M
-20.98%51.81M
2.35%55.3M
-12.20%65.56M
-28.84%54.03M
-4.87%74.67M
-11.70%75.93M
Advance payment
-50.61%36.36M
-30.50%34.29M
62.78%73.62M
-0.12%49.34M
-3.76%45.23M
7.95%49.4M
31.71%46.99M
-16.67%45.76M
-34.10%35.68M
1.41%54.92M
Associated company interest
-96.29%1.83M
-77.35%11.22M
4.83%49.31M
5.69%49.55M
2.09%47.04M
5.66%46.88M
13.07%46.08M
12.62%44.37M
-22.27%40.75M
-26.88%39.4M
Interests in Joint Venture
----
----
----
----
----
----
----
----
--429K
--983K
Financial assets at fair value-non-current assets
--9.58M
----
----
----
----
----
----
----
----
----
Intangible assets
----
----
----
----
----
----
----
----
--7.13M
----
Goodwill
-23.99%191.74M
-23.72%195.76M
-15.58%252.27M
-16.10%256.63M
-4.51%298.84M
-4.41%305.89M
--312.94M
4,085.00%319.99M
----
-46.93%7.65M
Deferred tax assets
----
----
87.88%124K
89.39%125K
164.00%66K
-98.94%66K
-99.88%25K
-64.59%6.25M
85.74%21.62M
88.01%17.64M
Total non-current assets
-19.63%383.1M
-18.84%396.26M
-9.11%476.68M
-10.61%488.23M
-8.02%524.47M
-10.48%546.16M
63.54%570.21M
78.94%610.07M
-3.29%348.67M
-9.09%340.94M
Total assets
-14.58%874.99M
-13.77%911.02M
-7.19%1.02B
-3.21%1.06B
-2.94%1.1B
-6.99%1.09B
27.87%1.14B
24.85%1.17B
-19.29%889.31M
-23.17%939.92M
Liabilities
Current liabilities
Accounts payable
-17.17%92.4M
-32.55%95.12M
-26.63%111.55M
-8.46%141.02M
11.54%152.04M
121.20%154.06M
143.05%136.3M
15.65%69.65M
-22.21%56.08M
-25.93%60.22M
Tax payable
8.52%16.82M
5.55%16.44M
17.62%15.5M
12.11%15.58M
207.42%13.18M
102.11%13.9M
4,022.12%4.29M
6,574.76%6.88M
-71.51%104K
-88.34%103K
Other payables and accrued expenses
19.43%155.82M
61.76%222.61M
8.21%130.47M
12.19%137.62M
-6.68%120.57M
2.81%122.66M
50.64%129.21M
31.10%119.32M
-50.46%85.77M
-34.10%91.01M
Bank loans and overdrafts
-63.48%80M
-33.03%140M
--219.07M
--209.05M
----
----
-64.90%9.94M
16.24%21.44M
454.77%28.31M
308.75%18.44M
Financial lease liabilities-current liabilities
-5.46%5.08M
15.77%7.75M
-25.22%5.37M
-72.57%6.7M
-72.39%7.18M
-20.78%24.42M
-48.00%26.01M
-43.53%30.82M
46.42%50.02M
-13.90%54.58M
Special items of current liabilities
----
----
-72.18%6.02M
-71.02%6.02M
--21.62M
--20.76M
----
----
----
----
Total current liabilities
-28.66%350.11M
-7.30%481.93M
51.98%490.75M
50.75%519.91M
2.75%322.91M
22.19%344.88M
28.68%314.27M
23.21%282.26M
-16.66%244.23M
-23.41%229.09M
Net current assets
149.17%141.78M
-32.05%32.83M
-77.80%56.9M
-75.89%48.32M
1.47%256.37M
-28.72%200.4M
-14.76%252.66M
-23.99%281.14M
-33.88%296.42M
-32.66%369.89M
Total assets less current liabilities
-1.63%524.88M
-20.03%429.1M
-31.67%533.58M
-28.13%536.55M
-5.11%780.84M
-16.23%746.56M
27.56%822.86M
25.38%891.22M
-20.24%645.08M
-23.10%710.83M
Non-current liabilities
Long-term bank loan
--100M
----
----
----
9.98%199.57M
9.98%190.08M
--181.46M
--172.84M
----
----
Long-term accounts payable
----
----
----
----
-84.61%20.78M
-68.61%42.4M
--135.06M
--135.06M
----
----
Financial lease liabilities-non-current liabilities
----
-68.65%752K
40.11%2.12M
-53.03%2.4M
-91.72%1.52M
-85.15%5.11M
-55.63%18.31M
-33.11%34.41M
-41.07%41.26M
6.57%51.44M
Deferred tax liability
-6.74%31.28M
-0.28%31.09M
-7.81%33.54M
-18.78%31.18M
-12.29%36.38M
-12.28%38.39M
19.75%41.48M
33.81%43.77M
17.33%34.64M
0.82%32.71M
Total non-current liabilities
268.08%131.28M
-5.17%31.84M
-86.19%35.67M
-87.83%33.58M
-31.37%258.25M
-28.51%275.98M
395.81%376.31M
358.82%386.07M
-23.75%75.9M
4.26%84.14M
Total liabilities
-8.55%481.4M
-7.18%513.77M
-9.42%526.42M
-10.85%553.49M
-15.84%581.16M
-7.10%620.87M
115.72%690.58M
113.36%668.32M
-18.46%320.13M
-17.53%313.23M
Total assets less total liabilities
-20.95%393.59M
-21.02%397.25M
-4.72%497.92M
6.88%502.97M
17.03%522.59M
-6.84%470.58M
-21.54%446.56M
-19.39%505.15M
-19.75%569.19M
-25.71%626.68M
Total equity and non-current liabilities
-1.63%524.88M
-20.03%429.1M
-31.67%533.58M
-28.13%536.55M
-5.11%780.84M
-16.23%746.56M
27.56%822.86M
25.38%891.22M
-20.24%645.08M
-23.10%710.83M
Equity
Share capital
0.00%240.34M
0.00%240.34M
0.00%240.34M
2.50%240.34M
2.50%240.34M
0.00%234.48M
0.00%234.48M
0.00%234.48M
0.00%234.48M
0.00%234.48M
Reserve
-82.22%23.57M
-76.64%33.31M
-17.35%132.56M
21.60%142.58M
84.06%160.39M
-21.91%117.26M
-59.34%87.14M
-45.23%150.16M
-38.73%214.33M
-43.38%274.18M
Shareholders' Equity
-29.23%263.91M
-28.54%273.65M
-6.94%372.9M
8.87%382.92M
24.60%400.73M
-8.55%351.74M
-28.34%321.62M
-24.38%384.64M
-23.19%448.81M
-29.23%508.67M
Non-controlling interest
3.73%129.68M
2.96%123.6M
2.59%125.02M
1.02%120.05M
-2.46%121.86M
-1.39%118.84M
3.79%124.94M
2.11%120.51M
-3.68%120.37M
-5.49%118.02M
Total equity
-20.95%393.59M
-21.02%397.25M
-4.72%497.92M
6.88%502.97M
17.03%522.59M
-6.84%470.58M
-21.54%446.56M
-19.39%505.15M
-19.75%569.19M
-25.71%626.68M
Total equity and total liabilities
-14.58%874.99M
-13.77%911.02M
-7.19%1.02B
-3.21%1.06B
-2.94%1.1B
-6.99%1.09B
27.87%1.14B
24.85%1.17B
-19.29%889.31M
-23.17%939.92M
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Audit Opinions
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
--
Unqualified Opinion
Auditor
--
PricewaterhouseCoopers
--
PwC Accounting Firm
--
PricewaterhouseCoopers
--
PricewaterhouseCoopers
--
PricewaterhouseCoopers
(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(FY)Dec 31, 2020
Assets
Current assets
Inventory 0.42%6.21M12.19%5.61M30.74%6.18M-5.87%5M-6.98%4.73M12.53%5.32M8.54%5.09M46.89%4.72M3.97%4.69M-37.95%3.22M
Accounts receivable 23.98%264.85M16.40%245.63M-9.98%213.62M0.94%211.02M30.35%237.29M6.88%209.05M5.18%182.04M25.81%195.59M-24.91%173.07M-38.21%155.46M
Advance deposits and other receivables 56.61%81.58M-8.98%55.81M-2.60%52.09M21.45%61.31M-33.16%53.48M-33.10%50.48M-31.21%80.01M-31.70%75.47M-0.09%116.31M-6.83%110.49M
Withholding and tax receivable 125.07%4.21M159.38%3M-35.64%1.87M-77.57%1.16M68.72%2.91M368.06%5.16M94.69%1.72M5.86%1.1M-16.98%885K-20.35%1.04M
Cash and equivalents -33.71%133.8M-17.29%163.86M8.24%201.85M6.06%198.11M-12.51%186.48M-30.15%186.79M-13.25%213.15M-16.08%267.43M-14.09%245.69M-9.85%318.68M
Secured deposit --1.26M--2.91M----------249K--3.86M----------------
Special items of current assets ------37.94M---------------------29.37%7.13M----62.65%10.1M
Total current assets -10.18%491.89M-9.41%514.76M-5.46%547.65M4.21%568.23M2.18%579.28M-3.22%545.28M4.86%566.93M-5.94%563.4M-27.07%540.65M-29.40%598.98M
Non-current assets
Property, plant and equipment 74.19%105.32M25.79%114.45M16.71%60.46M64.53%90.98M-20.98%51.81M2.35%55.3M-12.20%65.56M-28.84%54.03M-4.87%74.67M-11.70%75.93M
Advance payment -50.61%36.36M-30.50%34.29M62.78%73.62M-0.12%49.34M-3.76%45.23M7.95%49.4M31.71%46.99M-16.67%45.76M-34.10%35.68M1.41%54.92M
Associated company interest -96.29%1.83M-77.35%11.22M4.83%49.31M5.69%49.55M2.09%47.04M5.66%46.88M13.07%46.08M12.62%44.37M-22.27%40.75M-26.88%39.4M
Interests in Joint Venture ----------------------------------429K--983K
Financial assets at fair value-non-current assets --9.58M------------------------------------
Intangible assets ----------------------------------7.13M----
Goodwill -23.99%191.74M-23.72%195.76M-15.58%252.27M-16.10%256.63M-4.51%298.84M-4.41%305.89M--312.94M4,085.00%319.99M-----46.93%7.65M
Deferred tax assets --------87.88%124K89.39%125K164.00%66K-98.94%66K-99.88%25K-64.59%6.25M85.74%21.62M88.01%17.64M
Total non-current assets -19.63%383.1M-18.84%396.26M-9.11%476.68M-10.61%488.23M-8.02%524.47M-10.48%546.16M63.54%570.21M78.94%610.07M-3.29%348.67M-9.09%340.94M
Total assets -14.58%874.99M-13.77%911.02M-7.19%1.02B-3.21%1.06B-2.94%1.1B-6.99%1.09B27.87%1.14B24.85%1.17B-19.29%889.31M-23.17%939.92M
Liabilities
Current liabilities
Accounts payable -17.17%92.4M-32.55%95.12M-26.63%111.55M-8.46%141.02M11.54%152.04M121.20%154.06M143.05%136.3M15.65%69.65M-22.21%56.08M-25.93%60.22M
Tax payable 8.52%16.82M5.55%16.44M17.62%15.5M12.11%15.58M207.42%13.18M102.11%13.9M4,022.12%4.29M6,574.76%6.88M-71.51%104K-88.34%103K
Other payables and accrued expenses 19.43%155.82M61.76%222.61M8.21%130.47M12.19%137.62M-6.68%120.57M2.81%122.66M50.64%129.21M31.10%119.32M-50.46%85.77M-34.10%91.01M
Bank loans and overdrafts -63.48%80M-33.03%140M--219.07M--209.05M---------64.90%9.94M16.24%21.44M454.77%28.31M308.75%18.44M
Financial lease liabilities-current liabilities -5.46%5.08M15.77%7.75M-25.22%5.37M-72.57%6.7M-72.39%7.18M-20.78%24.42M-48.00%26.01M-43.53%30.82M46.42%50.02M-13.90%54.58M
Special items of current liabilities ---------72.18%6.02M-71.02%6.02M--21.62M--20.76M----------------
Total current liabilities -28.66%350.11M-7.30%481.93M51.98%490.75M50.75%519.91M2.75%322.91M22.19%344.88M28.68%314.27M23.21%282.26M-16.66%244.23M-23.41%229.09M
Net current assets 149.17%141.78M-32.05%32.83M-77.80%56.9M-75.89%48.32M1.47%256.37M-28.72%200.4M-14.76%252.66M-23.99%281.14M-33.88%296.42M-32.66%369.89M
Total assets less current liabilities -1.63%524.88M-20.03%429.1M-31.67%533.58M-28.13%536.55M-5.11%780.84M-16.23%746.56M27.56%822.86M25.38%891.22M-20.24%645.08M-23.10%710.83M
Non-current liabilities
Long-term bank loan --100M------------9.98%199.57M9.98%190.08M--181.46M--172.84M--------
Long-term accounts payable -----------------84.61%20.78M-68.61%42.4M--135.06M--135.06M--------
Financial lease liabilities-non-current liabilities -----68.65%752K40.11%2.12M-53.03%2.4M-91.72%1.52M-85.15%5.11M-55.63%18.31M-33.11%34.41M-41.07%41.26M6.57%51.44M
Deferred tax liability -6.74%31.28M-0.28%31.09M-7.81%33.54M-18.78%31.18M-12.29%36.38M-12.28%38.39M19.75%41.48M33.81%43.77M17.33%34.64M0.82%32.71M
Total non-current liabilities 268.08%131.28M-5.17%31.84M-86.19%35.67M-87.83%33.58M-31.37%258.25M-28.51%275.98M395.81%376.31M358.82%386.07M-23.75%75.9M4.26%84.14M
Total liabilities -8.55%481.4M-7.18%513.77M-9.42%526.42M-10.85%553.49M-15.84%581.16M-7.10%620.87M115.72%690.58M113.36%668.32M-18.46%320.13M-17.53%313.23M
Total assets less total liabilities -20.95%393.59M-21.02%397.25M-4.72%497.92M6.88%502.97M17.03%522.59M-6.84%470.58M-21.54%446.56M-19.39%505.15M-19.75%569.19M-25.71%626.68M
Total equity and non-current liabilities -1.63%524.88M-20.03%429.1M-31.67%533.58M-28.13%536.55M-5.11%780.84M-16.23%746.56M27.56%822.86M25.38%891.22M-20.24%645.08M-23.10%710.83M
Equity
Share capital 0.00%240.34M0.00%240.34M0.00%240.34M2.50%240.34M2.50%240.34M0.00%234.48M0.00%234.48M0.00%234.48M0.00%234.48M0.00%234.48M
Reserve -82.22%23.57M-76.64%33.31M-17.35%132.56M21.60%142.58M84.06%160.39M-21.91%117.26M-59.34%87.14M-45.23%150.16M-38.73%214.33M-43.38%274.18M
Shareholders' Equity -29.23%263.91M-28.54%273.65M-6.94%372.9M8.87%382.92M24.60%400.73M-8.55%351.74M-28.34%321.62M-24.38%384.64M-23.19%448.81M-29.23%508.67M
Non-controlling interest 3.73%129.68M2.96%123.6M2.59%125.02M1.02%120.05M-2.46%121.86M-1.39%118.84M3.79%124.94M2.11%120.51M-3.68%120.37M-5.49%118.02M
Total equity -20.95%393.59M-21.02%397.25M-4.72%497.92M6.88%502.97M17.03%522.59M-6.84%470.58M-21.54%446.56M-19.39%505.15M-19.75%569.19M-25.71%626.68M
Total equity and total liabilities -14.58%874.99M-13.77%911.02M-7.19%1.02B-3.21%1.06B-2.94%1.1B-6.99%1.09B27.87%1.14B24.85%1.17B-19.29%889.31M-23.17%939.92M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --PricewaterhouseCoopers--PwC Accounting Firm--PricewaterhouseCoopers--PricewaterhouseCoopers--PricewaterhouseCoopers

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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