ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements (a) Cash and cash equivalents 2026 A$’000 2025 A$’000 Cash at bank and on hand 28,180 1,874 28,180 1,874 (b) Trade and other receivables 2026 A$’000 2025 A$’000 Current Non-Current Total Current Non-Current Total Trade receivables (i) 29,429 - 29,429 3,865 - 3,865 Other receivables (i) 6,790 2,619 9,409 3,439 1,738 5,177 Financial assets (ii) 482 983 1,465 728 2,338 3,066 36,701 3,602 40,303 8,032 4,076 12,108 Prepayment 4,895 - 4,895 1,652 - 1,652 41,596 3,602 45,198 9,684 4,076 13,760 (i) Trade receivables As at 30 June 2026, no trade receivables or other receivables were past due or impaired (30 June 2025: nil). It is expected that these amounts will be received when due. The Group does not hold any collateral in relation to these receivables. (ii) Financial assets 2026 A$’000 2025 A$’000 Current Non-Current Total Current Non-Current Total Shares in listed companies - Critical Resources Limited (ASX: CRR) 1 1 1 - 1 1 Capitalised borrowing costs 2 130 105 235 40 234 274 Unexpired interest2 220 - 220 556 878 1,434 Deferred acquisition costs 3 132 877 1,009 132 1,225 1,357 482 983 1,465 728 2,338 3,066 1 Equity instruments are measured at fair value as at reporting date with all changes recognised as other comprehensive income / (loss) in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. 2 The capitalised borrowing costs represent those costs directly attributable to securing the Royalty Funding Package with Regal Resources Royalties Fund and will be amortised over the period in which the first stage royalty of A$10 million will be repaid. The unexpired interest component will be recognised over the life of mine in line with each of the scheduled periodic repayments to Regal Resources Royalties Fund. A discounted cash flow method using a discount rate of 5.455% was used to capture the net present value of the revenues for the life of mine as determined in the May 2023 Update of the BFS. 3 Deferred acquisition costs represent those costs directly attributable to the acquisition of leading European tungsten producer, Saloro S.L.U. from global investment manager, Oaktree along with those attributable to the acquisition of Cronimet’s 50% joint venture interest in the Mt Carbine Tungsten Operation. These costs will be amortised over life of mine. 76 EQ Resources Limited Annual Report 2026 Notes to the Consolidated Financial Statements continued
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