Notes to the Consolidated Financial Statements For the year ended 30 June 2026 ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements Notes to the Consolidated Financial Statements CONTENTS 1. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION 49 2. SIGNIFICANT ACCOUNTING JUDGEMENTS ESTIMATES AND ASSUMPTIONS 65 3. SEGMENT INFORMATION 68 4. REVENUE AND OTHER INCOME 71 5. EXPENSES 72 6. INCOME TAX 73 7. RECONCILIATION OF PROFIT AFTER INCOME TAX TO NET CASH FLOW FROM OPERATING ACTIVITIES 75 8. FINANCIAL ASSETS AND LIABILITIES 75 9. CONTRACT LIABILITIES 80 10. NON-FINANCIAL ASSETS AND LIABILITIES 81 11. CONTRIBUTED EQUITY 86 12. RESERVES AND ACCUMULATED LOSS 89 13. EARNINGS PER SHARE 89 14. KEY MANAGEMENT PERSONNEL DISCLOSURE 90 15. AUDITOR’S REMUNERATION 91 16. CONTINGENT ASSETS 91 17. CONTINGENT LIABILITIES 91 18. COMMITMENTS 92 19. INVESTMENT IN SUBSIDIARIES 92 20. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES 93 21. SHARE BASED PAYMENTS 96 22. PARENT ENTITY INFORMATION 100 23. RELATED PARTY DISCLOSURES 101 24. SUBSEQUENT EVENTS 102 48 EQ Resources Limited Annual Report 2026
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