ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements 5. EXPENSES Profit before income tax includes the following specific expenses: 2026 A$’000 2025 A$’000 Interest and other finance charges Interest and finance charges 6,074 4,856 Borrowing costs 392 745 6,466 5,601 Depreciation and amortisation expense Land & Buildings 26 658 Plant & Machinery 8,012 3,737 Office Equipment, Furniture & Fittings 91 100 Motor Vehicles 53 40 Mine Properties 2,363 511 Mine Development Assets 1,484 1,855 Right-of-use assets 5,346 5,130 Intangible assets 57 6 17,432 12,037 Impairment expense Impairment expense - 5,820 72 EQ Resources Limited Annual Report 2026 Notes to the Consolidated Financial Statements continued
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