ANNUAL REPORT June 2026 Consolidated Statement of Financial Position Consolidated Statement of Financial Position As at 30 June 2026 Note 30 June 2026 A$’000 30 June 2025 (*) A$’000 Current Assets Cash and cash equivalents 8(a) 28,180 1,874 Trade and other receivables 8(b) 36,219 7,304 Prepayments 8(b) 4,895 1,652 Financial assets 8(b) 482 728 Inventory 10(a) 23,283 19,522 Total current assets 93,059 31,080 Non-Current Assets Trade and other receivables 8(b) 2,619 1,738 Financial assets 8(b) 983 2,338 Inventory 10(a) 23,662 22,152 Property, plant and equipment 10(b) 119,723 114,272 Right-of-use assets 10(b) 13,448 16,384 Intangible asset 10(c) 116 88 Exploration and evaluation 10(d) 1,825 1,220 Total Non-Current Assets 162,376 158,192 Total Assets 255,435 189,272 Current Liabilities Trade and other payables 8(c) 32,612 58,486 Deferred Revenue 9 11,227 - Employee benefits 10(e) 2,028 1,392 Lease liabilities 8(c) 6,210 5,873 Convertible notes 8(c) - 2,779 Financial liabilities 8(c) 10,804 2,568 Contract liability – offtake 9(i) 5,079 13,143 Borrowings 8(c) 8,914 43,608 Total Current Liabilities 76,874 127,849 Non-Current Liabilities Employee benefits 10(e) 305 137 Other payables 8(c) - 4,007 Lease liability 8(c) 6,076 8,506 Financial liabilities 8(c) - 9,974 Provisions 10(e) 2,320 2,512 Borrowings 8(c) 15,592 - Total Non-Current Liabilities 24,293 25,136 Total Liabilities 101,167 152,985 Net Assets 154,268 36,287 Equity Issued capital 11 198,310 93,487 Reserves 12 19,763 13,718 Accumulated losses 12 (63,805) (70,918) Total Equity 154,268 36,287 (*) Refer to note 1(e) for details regarding to prior year restatement The above consolidated balance sheet should be read in conjunction with the accompanying notes. EQ Resources Limited Annual Report 2026 45 As at 30 June 2026 Consolidated Statement of Financial Position
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