ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements 10. NON-FINANCIAL ASSETS AND LIABILITIES (a) Inventories 2026 A$’000 2025 A$’000 Current Finished goods 4,094 825 Work-in-progress 13,430 14,279 Raw materials 10 541 Workshop inventory 5,749 3,877 23,283 19,522 Non-current Finished goods 3,330 2,320 Raw materials1 20,332 19,832 23,662 22,152 46,945 41,674 1 Raw material incorporate the fair value of the estimated 7 million tonnes of stockpiled inventory acquired as part of the acquisition of Mt Carbine Quarries Pty Ltd on 28 June 2019, less the work-in-progress and finished goods inventory which have been created from this stockpiled material since acquisition. This inventory will be consumed on a unit of operation basis. As at 30 June 2026, approximately 5.32 million tonnes remaining (2025: 5.36 million tonnes remaining) EQ Resources Limited Annual Report 2026 81
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