Frontline (CHIX:FROO) Intangible Assets: kr1,086 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CHIX:FROO Frontline PLC CHIX:FROO
77 GF Score
Price kr369.10
GF Value kr257.52
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Frontline Intangible Assets?

Frontline CHIX:FROO 77 Intangible Assets is kr1,086 Mil as of Mar. 2026. GuruFocus rates CHIX:FROO with a GF Score™ of 77/100 and a GF Value™ of kr257.52 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Frontline's intangible assets for the quarter that ended in Mar. 2026 was kr1,086 Mil.


Frontline  (CHIX:FROo) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.


Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.


Frontline Intangible Assets Related Terms


Frontline Intangible Assets Historical Data

* Premium members only.

The historical data trend for Frontline's Intangible Assets can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frontline Intangible Assets Chart

Frontline Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Intangible Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,009.94 1,111.04 1,186.30 1,261.76 1,136.54

Frontline Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Intangible Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,200.79 1,130.36 1,118.12 1,136.54 1,086.13
CHIX:FROO
77GF Score
Frontline PLC CHIX:FROO
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Frontline Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of kr1,086 Mil mean?
Frontline (CHIX:FROO) has a Intangible Assets of kr1,086 Mil as of Mar. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on Frontline and its competitors.
Is Frontline's Intangible Assets too high?
Frontline's current Intangible Assets is kr1,086 Mil. Overall, Frontline has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Frontline's Intangible Assets compare to VNOM and AM?
Frontline's Intangible Assets of kr1,086 Mil can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for an Oil & Gas company?
A good Intangible Assets depends on the Oil & Gas industry context. However, Intangible Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on Frontline and its competitors. Frontline's current Intangible Assets is kr1,086 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Frontline stock overvalued right now?
Based on GuruFocus' analysis, Frontline (CHIX:FROO) is currently considered Significantly Overvalued. The stock's GF Value™ is kr257.52, compared to a current price of kr369.10 — trading 43.3% above its estimated fair value. The current Intangible Assets is kr1,086 Mil. Frontline's overall GF Score™ is 77/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For Frontline (CHIX:FROO), the current Intangible Assets is kr1,086 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Frontline (CHIX:FROO) Overvalued in 2026?

Based on GuruFocus' analysis, Frontline stock appears to be overvalued. The current stock price of kr369.10 is trading 43.3% above its estimated GF Value™ of kr257.52. GuruFocus considers Frontline to be Significantly Overvalued.

Key valuation signals for CHIX:FROO:

  • Intangible Assets: kr1,086 Mil
  • GF Value™: kr257.52 vs. price of kr369.10 (43.3% above fair value)
  • GF Score™: 77/100 with 4 warning signs

No single metric tells the full story. See the CHIX:FROO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Frontline Business Description

Industry EnergyOil & Gas
Address 8, John Kennedy Street, Office 740B, 7th Floor, Iris House, Limassol, CYP, 3106
Frontline PLC is an international shipping company engaged in the seaborne transportation of crude oil and oil products. It owns and operates modern fleets in the industry, consisting of VLCCs, Suezmax tankers, LR2, and Aframax tankers, which operate in the spot and time charter markets. The vessels normally trade between the larger refinery centers around the world, such as the Gulf of Mexico, the Middle East, Rotterdam, and Singapore. The company generates the majority of its revenue from voyage and time charters. It has only one reportable segment: tankers.
77GF Score

Get the complete analysis for CHIX:FROO

Intangible Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

kr369.10
Price
kr257.52
GF Value