Beforepay Group 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	9.09	14.01	19.23	21.78	28.37	10.01
Cash & Short-Term Investments	9.09	14.01	19.23	21.78	28.37	10.01
Cash Growth	-50.21%	-27.15%	-11.71%	-23.23%	183.34%	1112.38%
Accounts Receivable	53.34	48.09	40.5	33.62	22.55	7.79
Other Receivables	8.59	5.55	9.69	8.19	4.79	1.96
Receivables	61.93	53.64	50.18	41.81	27.33	9.74
Prepaid Expenses	0.89	0.98	0.83	0.85	0.99	2.09
Other Current Assets	-	-	-	0.37	-	-
Total Current Assets	71.92	68.63	70.24	64.81	56.7	21.85
Property, Plant & Equipment	1.2	1.4	1.62	0.11	0.91	0.17
Long-Term Deferred Tax Assets	1.87	1.37	-	-	-	-
Long-Term Deferred Charges	5	3.95	1.1	0.06	0.09	0.22
Other Long-Term Assets	0.28	0.28	0.53	0.19	0.19	0.24
Total Assets	80.25	75.62	73.49	65.17	57.89	22.48
Accounts Payable	1.28	0.91	1.03	1.01	1.58	0.64
Accrued Expenses	2.64	3.47	3.93	3.48	1.56	0.5
Short-Term Debt	-	-	-	-	-	0.25
Current Portion of Long-Term Debt	30.65	-	-	33.29	-	-
Current Portion of Leases	0.42	0.39	0.28	0.4	0.35	-
Other Current Liabilities	0	-	-	0.13	0.18	0.26
Total Current Liabilities	34.99	4.76	5.23	38.31	3.67	1.64
Long-Term Debt	-	30.46	36.41	-	20.61	34.07
Long-Term Leases	0.84	1.06	1.31	-	0.4	-
Other Long-Term Liabilities	0	0	0	0.04	0.58	-
Total Liabilities	35.83	36.29	42.96	38.35	25.27	35.72
Common Stock	80.97	80.55	80.48	80.27	80.27	6.02
Retained Earnings	-40.39	-44.6	-51.35	-55.21	-48.57	-19.43
Comprehensive Income & Other	3.84	3.38	1.4	1.77	0.93	0.17
Shareholders' Equity	44.42	39.33	30.53	26.83	32.63	-13.24
Total Liabilities & Equity	80.25	75.62	73.49	65.17	57.89	22.48
Total Debt	31.92	31.91	38	33.69	21.37	34.32
Net Cash (Debt)	-22.82	-17.9	-18.77	-11.91	7	-24.31
Net Cash Per Share	-0.43	-0.34	-0.35	-0.26	0.20	-1.09
Filing Date Shares Outstanding	49.8	48.26	47.18	46.64	46.46	24.02
Total Common Shares Outstanding	49.8	48.26	47.34	46.48	46.46	24.02
Working Capital	36.93	63.86	65.01	26.5	53.03	20.2
Book Value Per Share	0.89	0.81	0.65	0.58	0.70	-0.55
Tangible Book Value	44.42	39.33	30.53	26.83	32.63	-13.24
Tangible Book Value Per Share	0.89	0.81	0.65	0.58	0.70	-0.55
Machinery	0.35	0.31	0.28	0.22	0.2	0.16
Leasehold Improvements	-	-	-	0.14	0.14	0.07

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