ANNUAL REPORT June 2026 Notes to the Consolidated Financial Statements Consolidated – 2026 Level 1 Level 2 Level 3 Total A$’000 A$’000 A$’000 A$’000 Total assets Deferred acquisition costs 1,009 - - 1,009 Capitalised borrowing costs 235 - - 235 Shares held in listed entities 1 - - 1 Unexpired Interest - 220 - 220 1,245 220 - 1,465 Total liabilities Deferred interest - 239 - 239 Financial liability - 10,564 - 10,564 - 10,803 - 10,803 Consolidated – 2025 Level 1 Level 2 Level 3 Total A$’000 A$’000 A$’000 A$’000 Total assets - - Deferred acquisition costs 1,357 - - 1,357 Capitalised borrowing costs 274 - - 274 Shares held in listed entities - - - - Unexpired Interest - 1,435 - 1,435 1,631 1,435 - 3,066 Total liabilities Deferred interest - 422 - 422 Financial liability - 12,121 - 12,121 - 12,543 - 12,543 There were no transfers between levels during the financial year. Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value. The following table shows the valuation techniques used in measuring fair values for financial instruments in the Statement of Financial Position: Type Valuation technique Equity securities Quoted market share price. Deferred Costs Actual costs incurred. Other financial assets & liabilities* Discounted cash flows: the valuation model considers the present value of expected payments, discounted using a risk-adjusted discount rate.** * Other financial assets include unexpired interest. Other financial liabilities include deferred interest and financial liabilities. (d) Commodity Price Risk The Company is exposed to commodity price risk. This risk arises from its activities directed at exploration and mining development of mineral commodities. If commodity prices fall, the market for companies exploring and/or mining for these commodities is affected. The Company does not currently hedge its exposures. 94 EQ Resources Limited Annual Report 2026 Notes to the Consolidated Financial Statements continued
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