Atlas Pearls Balance Sheet

Financials in millions AUD. Fiscal year is July - June.

Millions AUD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	9.69	20.21	17.62	7.85	3	3.02
Cash & Short-Term Investments	9.69	20.21	17.62	7.85	3	3.02
Cash Growth	-50.00%	14.71%	124.64%	161.94%	-0.90%	320.76%
Accounts Receivable	2.56	1.6	0.87	0.3	0.24	0.53
Other Receivables	1.08	-	-	-	-	-
Receivables	3.64	1.6	0.87	0.3	0.24	0.53
Inventory	3.98	6.42	8.97	3.32	3.17	0.71
Other Current Assets	15.18	18.45	13.91	8.92	9.76	10.42
Total Current Assets	32.51	46.68	41.38	20.38	16.17	14.68
Property, Plant & Equipment	33.35	33.61	27.81	18.89	14.48	12.49
Other Intangible Assets	0.87	0.86	-	-	0.02	0.09
Long-Term Deferred Tax Assets	0.56	0.89	0.67	0.8	0.85	0.79
Total Assets	69.89	85.89	69.85	40.07	31.52	28.05
Accounts Payable	1.59	1.66	0.57	0.66	0.31	0.29
Short-Term Debt	0.41	-	-	-	-	-
Current Portion of Long-Term Debt	-	-	-	-	1.13	2.97
Current Portion of Leases	0.11	0.16	0.07	0.06	0.06	0.06
Current Income Taxes Payable	-	1.63	3.5	0.12	0.4	0.42
Other Current Liabilities	2.2	3.56	3.59	3.07	3.23	3.11
Total Current Liabilities	4.3	7.01	7.73	3.92	5.12	6.86
Long-Term Debt	-	-	-	-	-	1.22
Long-Term Leases	0.08	0.24	0.22	0.16	0.22	0.26
Long-Term Deferred Tax Liabilities	6.98	7.57	6.35	1.86	1.77	1.26
Other Long-Term Liabilities	0.04	0.04	0.04	0.05	0.03	0.03
Total Liabilities	11.4	14.85	14.34	5.98	7.14	9.63
Common Stock	37.65	37.65	37.24	36.86	36.86	36.86
Retained Earnings	30.19	41.56	28.44	4.97	-4.12	-8.71
Comprehensive Income & Other	-9.35	-8.17	-10.16	-7.74	-8.37	-9.72
Shareholders' Equity	58.49	71.04	55.52	34.08	24.37	18.42
Total Liabilities & Equity	69.89	85.89	69.85	40.07	31.52	28.05
Total Debt	0.59	0.4	0.29	0.22	1.4	4.52
Net Cash (Debt)	9.1	19.81	17.34	7.62	1.59	-1.49
Net Cash Growth	-52.05%	14.29%	127.44%	379.05%	-	-
Net Cash Per Share	0.02	0.04	0.04	0.02	0.00	-0.00
Filing Date Shares Outstanding	435.98	435.98	433.58	424.81	424.81	424.81
Total Common Shares Outstanding	435.98	435.98	430.56	424.81	424.81	424.81
Working Capital	28.2	39.67	33.65	16.47	11.04	7.82
Book Value Per Share	0.13	0.16	0.13	0.08	0.06	0.04
Tangible Book Value	57.62	70.17	55.52	34.08	24.36	18.34
Tangible Book Value Per Share	0.13	0.16	0.13	0.08	0.06	0.04
Land	-	3.35	3.19	3.39	2.52	-
Machinery	-	15.98	14.81	14.27	12.67	9.62
Construction In Progress	-	-	-	-	-	0.99
Leasehold Improvements	-	0.05	0.28	0.3	0.29	2.68

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.