ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements Right-of-use assets Motor Vehicles Plant & Processing Heavy Earthmoving Office / Building Total A$’$000 A$’$000 A$’$000 A$’$000 A$’$000 Cost at 1 July 2025 4,343 9,037 11,551 - 24,931 Additions 608 - (20) 529 1,117 Disposals - - - - - Net reclassifications / adjustments (3,186) 2,546 (1,716) - (2,356) Cost at 30 June 2026 1,765 11,583 9,815 529 23,692 Accumulated depreciation at 1 July 2025 (2,030) (1,732) (4,785) - (8,547) Depreciation expense (286) (1,874) (3,177) (9) (5,346) Eliminated on derecognition / reclassification 1,896 37 1,716 - 3,649 Accumulated amortisation and impairment at 30 June 2026 (420) (3,569) (6,246) (9) (10,244) Net book value at 30 June 2026 1,345 8,014 3,569 520 13,448 Cost at 1 July 2024 2,344 1,164 2,190 - 5,698 Additions 213 7,873 7,574 - 15,660 Disposals - - (82) - (82) Net reclassifications / adjustments 1,786 - 1,869 - 3,655 Cost at 30 June 2025 4,343 9,037 11,551 - 24,931 Accumulated depreciation at 1 July 2024 (806) (131) (1,310) - (2,247) Depreciation expense (154) (2,288) (2,688) - (5,130) Eliminated on disposal / reclassification (1,070) 687 (787) - (1,170) Accumulated depreciation at 30 June 2025 (2,030) (1,732) (4,785) - (8,547) Net book value at 30 June 2025 2,313 7,305 6,766 - 16,384 EQ Resources Limited Annual Report 2026 83
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