Zone Frontier Inc (ZONE) Balance Sheet
ZONE balance sheet, FY2026
June 30, 2026 · U.S. dollars$52.5M assets = $994,784 liabilities + $51.5M equity
Both columns are drawn to the same scale: what ZONE owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ZONE financial health
Descriptive bands, not a rating. Fiscal FY2026.
ZONE balance sheet trends, FY2021–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $1.2MFY2021 | $52.5MFY2026 | +111.9%/yr | |
| Total liabilities | $7.0MFY2021 | $994,784FY2026 | −32.3%/yr | |
| Shareholders’ equity | −$5.7MFY2021 | $51.5MFY2026 | — | |
| Cash & short-term investments | $135,437FY2021 | $15.4MFY2026 | +157.8%/yr | |
| Total debt | $6.9MFY2021 | $273,098FY2026 | −47.6%/yr | |
| Net cash (debt) | −$6.7MFY2021 | $15.2MFY2026 | +$21.9M | |
| Working capital | −$5.8MFY2021 | $17.8MFY2026 | +$23.6M | |
| Debt / equity | 2.11FY2023 | 0.01FY2026 | −2.11 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ZONE assets
ZONE liabilities and equity
ZONE debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ZONE balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash & short-term investments | $15.4M | $1.5M | $2.0M | $393,194 | $263,506 | $135,437 |
| Cash & equivalents | $15.4M | $1.5M | $2.0M | $393,194 | $263,506 | $135,437 |
| Receivables | $1.5M | $657,683 | $467,286 | $233,560 | $405,442 | $252,488 |
| Inventory | $909,219 | $1.4M | $672,326 | $672,116 | $1.0M | $751,370 |
| Other current assets | $906,310 | $324,116 | $55,365 | $438,421 | $62,224 | $74,001 |
| Total current assets | $18.7M | $3.8M | $3.2M | $1.7M | $1.7M | $1.2M |
| Property, plant & equipment (net) | $308,731 | $426,963 | $535,390 | $467,858 | $13,035 | $10,919 |
| Goodwill & intangible assets | $33.5M | $4.2M | $3.7M | $3.9M | $4,626 | $5,734 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $9,440 | $9,440 | $9,440 | $9,440 | $14,600 | $0 |
| Total assets | $52.5M | $8.5M | $7.5M | $6.1M | $1.8M | $1.2M |
| Liabilities | ||||||
| Accounts payable | $466,327 | $909,294 | $176,077 | $266,511 | $120,505 | $31,630 |
| Short-term debt | $159,126 | $1.3M | $830,036 | $3.3M | $7.6M | $6.9M |
| Deferred revenue | — | — | $10,395 | — | $1 | $1 |
| Total current liabilities | $880,812 | $2.8M | $1.5M | $3.9M | $7.8M | $7.0M |
| Long-term debt | $0 | $3.9M | $1.8M | $0 | $0 | $0 |
| Lease obligations | — | $418,104 | $549,991 | $486,525 | $0 | — |
| Other long-term liabilities | $113,972 | $273,099 | $418,104 | $398,540 | $1,278 | $4,951 |
| Total liabilities | $994,784 | $7.0M | $3.7M | $4.3M | $7.8M | $7.0M |
| Shareholders' equity | ||||||
| Common stock & paid-in capital | $22,605 | $1,184 | $823 | $246 | $2.2M | $1.9M |
| Retained earnings (deficit) | −$188.2M | −$14.0M | −$7.3M | −$5.0M | −$8.2M | −$7.7M |
| Accumulated other comprehensive income | $67,746 | $21,259 | — | $0 | — | — |
| Total shareholders' equity | $51.5M | $1.5M | $3.7M | $1.7M | −$6.0M | −$5.7M |
| Key figures | ||||||
| Total debt | $273,098 | $5.4M | $3.1M | $3.7M | $7.6M | $6.9M |
| Net cash (debt) | $15.2M | −$3.9M | −$1.1M | −$3.3M | −$7.3M | −$6.7M |
| Working capital | $17.8M | $970,461 | $1.7M | −$2.2M | −$6.0M | −$5.8M |
| Tangible book value | $18.0M | −$2.7M | $11,624 | −$2.1M | −$6.0M | −$5.7M |
| Book value per share | $0.31 | — | — | — | — | — |
| Shares outstanding | 167.1M | — | — | — | — | — |
| Current ratio | 21.24 | 1.34 | 2.13 | 0.44 | 0.22 | 0.17 |
| Quick ratio | 19.18 | 0.74 | 1.65 | 0.16 | 0.09 | 0.06 |
| Debt / equity | 0.01 | 3.69 | 0.82 | 2.11 | — | — |
| Equity / assets | 98.1% | 17.3% | 49.9% | 28.7% | −340.6% | −466.9% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $15.4M | $4.1M | $7.4M | $12.9M | $1.5M | $796,843 | $560,489 | $1.2M | $2.0M | $56,082 | $44,705 | $64,117 |
| Cash & equivalents | $15.4M | $4.1M | $7.4M | $12.9M | $1.5M | $796,843 | $560,489 | $1.2M | $2.0M | $56,082 | $44,705 | $64,117 |
| Receivables | $1.5M | $1.4M | $438,752 | $387,210 | $657,683 | $576,147 | $439,374 | $492,126 | $467,286 | $296,054 | $122,203 | $292,663 |
| Inventory | $909,219 | $874,906 | $1.3M | $1.4M | $1.4M | $749,745 | $721,632 | $733,255 | $672,326 | $775,685 | $742,100 | $700,040 |
| Other current assets | $906,310 | $14.0M | $1.2M | $2.6M | $324,116 | $191,130 | $270,873 | $183,441 | $55,365 | $814,639 | $671,947 | $571,195 |
| Total current assets | $18.7M | $20.3M | $10.4M | $17.3M | $3.8M | $2.3M | $2.0M | $2.6M | $3.2M | $1.9M | $1.6M | $1.6M |
| Property, plant & equipment (net) | $308,731 | $353,040 | $370,527 | $389,424 | $426,963 | $453,078 | $477,575 | $508,727 | $535,390 | $559,053 | $424,817 | $447,047 |
| Goodwill & intangible assets | $33.5M | $4.0M | $4.1M | $4.1M | $4.2M | $3.6M | $3.6M | $3.7M | $3.7M | $3.8M | $3.8M | $3.8M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $9,440 | $49.2M | $86.3M | $163.9M | $9,440 | $9,440 | $9,440 | $9,441 | $9,440 | $9,440 | $9,440 | $9,440 |
| Total assets | $52.5M | $73.9M | $101.1M | $185.7M | $8.5M | $6.4M | $6.1M | $6.8M | $7.5M | $6.3M | $5.8M | $5.9M |
| Liabilities | ||||||||||||
| Accounts payable | $466,327 | $329,838 | $250,929 | $373,290 | $909,294 | $308,720 | $239,498 | $291,066 | $176,077 | $722,734 | $470,970 | $326,215 |
| Short-term debt | $159,126 | $155,490 | $151,931 | $148,440 | $1.3M | $141,627 | $978,984 | $894,096 | $830,036 | $3.6M | $3.1M | $3.3M |
| Deferred revenue | — | — | — | $428,093 | — | — | — | — | $10,395 | $957,096 | — | — |
| Total current liabilities | $880,812 | $6.9M | $7.1M | $13.0M | $2.8M | $2.8M | $1.9M | $1.6M | $1.5M | $5.2M | $4.4M | $4.2M |
| Long-term debt | $0 | $0 | $0 | $0 | $3.9M | $1.6M | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | $310,936 | $347,473 | $383,077 | $418,104 | $452,564 | — | — | — | — | $443,662 | — |
| Other long-term liabilities | $113,971 | $155,446 | $195,542 | $234,637 | $273,099 | $310,937 | $2.0M | $2.1M | $2.2M | $452,564 | $351,563 | $375,227 |
| Total liabilities | $994,784 | $7.1M | $7.3M | $13.2M | $7.0M | $4.7M | $3.9M | $3.8M | $3.7M | $5.7M | $4.7M | $4.6M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $22,605 | $22,184 | $21,044 | $18,660 | $1,184 | $838 | $827 | $824 | $823 | $546 | $346 | $346 |
| Retained earnings (deficit) | −$188.2M | −$162.6M | −$131.8M | −$27.4M | −$14.0M | −$10.0M | −$9.2M | −$8.2M | −$7.3M | −$6.3M | −$5.8M | −$5.5M |
| Accumulated other comprehensive income | $67,746 | −$12,529 | $29,965 | $18,459 | $21,259 | — | — | $0 | — | −$546 | — | — |
| Total shareholders' equity | $51.5M | $66.8M | $93.8M | $172.5M | $1.5M | $1.6M | $2.2M | $3.1M | $3.7M | $595,432 | $1.1M | $1.4M |
| Key figures | ||||||||||||
| Total debt | $273,098 | $310,936 | $543,015 | $383,077 | $5.4M | $452,564 | $3.0M | $3.0M | $3.1M | $4.0M | $3.4M | $3.7M |
| Net cash (debt) | $15.2M | $3.7M | $6.9M | $12.5M | −$3.9M | $344,279 | −$2.5M | −$1.8M | −$1.1M | −$4.0M | −$3.4M | −$3.6M |
| Working capital | $17.8M | $13.4M | $3.3M | $4.3M | $970,461 | −$479,689 | $118,324 | $1.0M | $1.7M | −$3.3M | −$2.8M | −$2.5M |
| Tangible book value | $18.0M | $62.8M | $89.7M | $168.4M | −$2.7M | −$2.0M | −$1.4M | −$623,559 | $11,624 | −$3.2M | −$2.7M | −$2.5M |
| Book value per share | $0.23 | — | — | — | — | — | — | — | — | — | — | — |
| Shares outstanding | 226.1M | — | — | — | — | — | — | — | — | — | — | — |
| Current ratio | 21.24 | 2.94 | 1.47 | 1.33 | 1.34 | 0.83 | 1.06 | 1.62 | 2.13 | 0.37 | 0.36 | 0.39 |
| Quick ratio | 19.18 | 0.79 | 1.11 | 1.02 | 0.74 | 0.49 | 0.53 | 1.05 | 1.65 | 0.07 | 0.04 | 0.09 |
| Debt / equity | 0.01 | 0.00 | 0.01 | 0.00 | 3.69 | 0.27 | 1.37 | 0.99 | 0.82 | 6.74 | 3.21 | 2.68 |
| Equity / assets | 98.1% | 90.5% | 92.8% | 92.9% | 17.3% | 25.8% | 36.0% | 44.9% | 49.9% | 9.5% | 18.4% | 23.2% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed September 28, 2026); data from EODHD.
ZONE financial position
At the end of fiscal 2026 (June 30, 2026), Zone Frontier had total assets of $52.5 million (up 520.2% from a year earlier), total liabilities of $1.0 million and shareholders' equity of $51.5 million. It held $15.4 million in cash and short-term investments against $0.3 million of debt, a net cash position of $15.2 million. Its current ratio was 21.24.
Related: ZONE income statement, ZONE cash flow statement, ZONE key metrics. See the ZONE stock overview for the latest quote and news.
ZONE balance sheet FAQ
What are Zone Frontier's total assets?
Zone Frontier reported total assets of $52.5 million at the end of fiscal 2026 (June 30, 2026), compared with $8.5 million a year earlier.
How much debt does Zone Frontier have?
Zone Frontier had $0.3 million of total debt at the end of fiscal 2026, including short-term borrowings. Its debt-to-equity ratio was 0.01.
How much cash does Zone Frontier have?
Zone Frontier held $15.4 million in cash and short-term investments at the end of fiscal 2026; with $0.3 million of debt that is net cash of $15.2 million.
What is Zone Frontier's book value?
Zone Frontier's shareholders' equity (book value) was $51.5 million at the end of fiscal 2026, or $0.31 per share.
What is Zone Frontier's current ratio?
Zone Frontier had current assets of $18.7 million and current liabilities of $0.9 million, a current ratio of 21.24 (it can cover its short-term obligations).
How much goodwill does Zone Frontier have?
Zone Frontier carried $33.5 million of goodwill and intangible assets, 63.8% of total assets, at the end of fiscal 2026.