ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements (e) Provision 2026 A$’000 2025 A$’000 Current Non-Current Total Current Non-Current Total Employee benefits 2,028 305 2,333 1,392 137 1,529 Provisions - 2,320 2,320 - 2,512 2,512 2,028 2,625 4,653 1,392 2,649 4,041 Movements in employees benefits and provisions Employee benefit A$’000 Provisions A$’000 2026 Carrying amount at start of year 1,529 2,513 additional provision charged to profit or loss 1,059 - amount used during the year (255) (193) 2,333 2,320 Current 2,028 - Non-current 305 2,320 Total 2,333 2,320 11. CONTRIBUTED EQUITY (a) Share Capital 2026 Shares 2025 Shares 2026 A$’000 2025 A$’000 Ordinary shares - fully paid (c) 5,115,488,534 2,600,348,536 198,310 82,028 Ordinary shares - fully paid under escrow - 127,323,657 - 11,459 5,115,488,534 2,727,672,193 198,310 93,487 (b) Movements in Ordinary Share Capital Date Number of shares A$’000 1 July 2025 Opening balance 2,727,672,193 93,487 Institutional placement 1,364,531,321 56,248 Institutional option exercised 316,867,771 26,940 Related party 527,465,112 20,238 Contractor services settled in shares 1,415,110 52 Debt to equity conversion 131,868,132 4,615 KMP options exercised 9,250,000 752 Employee options exercised 36,418,895 2,111 86 EQ Resources Limited Annual Report 2026 Notes to the Consolidated Financial Statements continued
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