Contents 18. Directors’ Report 33. Auditor’s Independence Declaration 34. Consolidated Statement of Comprehensive Income 35. Consolidated Statement of Financial Position 36. Consolidated Statement of Changes in Equity 38. Consolidated Statement of Cash Flows 39. Notes to the Financial Statements 99. Directors’ Declaration 100. Independent Auditor’s Report 102. Corporate Governance Statement 110. Additional Stock Exchange Information The Directors of EQ Resources present their report on the consolidated entity (Group), consisting of EQ Resources and the entities it controlled at the end of, and during, the financial year ended 30 June 2026. Financial Report 25 Directors’ Report 44 Consolidated Statement of Profit or Loss and Other Comprehensive Income 45 Consolidated Statement of Financial Position 46 Consolidated Statement of Cash Flows 47 Consolidated Statement of Changes in Equity 48 Notes to the Consolidated Financial Statements 103 Consolidated Entity Disclosure Statement 105 Directors’ Declaration 106 Auditor’s Independence Declaration 107 Independent Auditor’s Report Contents 24 EQ Resources Limited Annual Report 2026
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