BSA Limited 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	18.82	23.97	1.57	1.96	13.44	12.82
Cash & Short-Term Investments	18.82	23.97	1.57	1.96	13.44	12.82
Cash Growth	750.61%	1429.55%	-20.01%	-85.42%	4.84%	-66.03%
Accounts Receivable	7.89	21.16	32.91	22.76	73.52	70.63
Other Receivables	-	0.36	0.46	0.93	1.49	1.04
Receivables	7.89	21.53	33.36	23.69	75.09	72.03
Inventory	-	-	0.17	0.2	1.1	1.45
Prepaid Expenses	-	0.97	3.32	3.18	1.55	2.59
Other Current Assets	-	-	-	10.58	-	-
Total Current Assets	26.71	46.47	38.42	39.61	91.18	88.89
Property, Plant & Equipment	0.1	0.13	3.34	6.13	13.56	11.05
Goodwill	-	-	0.08	0.08	0.08	11.26
Other Intangible Assets	-	-	3.88	5.31	5.65	6.04
Long-Term Deferred Tax Assets	-	-	13.56	11.39	17.17	7.96
Total Assets	26.81	46.6	59.28	62.52	127.63	125.2
Accounts Payable	2.87	12.79	16.82	9.59	27.82	26.65
Accrued Expenses	1.11	2.9	3.73	3.52	19.33	10.02
Short-Term Debt	-	-	8	4	11.5	-
Current Portion of Leases	0.62	0.86	1.22	2.2	3.51	4.47
Current Income Taxes Payable	-	-	-	-	-	0.85
Current Unearned Revenue	0.61	1.36	0.54	-	7.19	9.63
Other Current Liabilities	6.46	18.05	22.17	46.23	34.7	36.87
Total Current Liabilities	11.67	35.96	52.48	65.54	104.05	88.48
Long-Term Leases	0.19	0.71	1.56	3.74	7.29	4.75
Pension & Post-Retirement Benefits	0.32	1.34	1.33	0.97	1.18	1.38
Other Long-Term Liabilities	1.22	1.64	2.31	1.89	22.21	6.49
Total Liabilities	13.41	39.65	57.68	72.12	134.72	101.09
Common Stock	117.35	117.35	115.15	114.86	114.53	100.86
Retained Earnings	-104.25	-110.59	-114.32	-124.95	-121.99	-78.18
Comprehensive Income & Other	0.31	0.2	0.77	0.49	0.37	1.43
Shareholders' Equity	13.41	6.95	1.6	-9.61	-7.09	24.11
Total Liabilities & Equity	26.81	46.6	59.28	62.52	127.63	125.2
Total Debt	0.81	1.57	10.78	9.94	22.3	9.22
Net Cash (Debt)	18.01	22.4	-9.21	-7.98	-8.86	3.6
Net Cash Growth	16128.83%	-	-	-	-	-83.06%
Net Cash Per Share	0.24	0.30	-0.12	-0.11	-0.14	0.06
Filing Date Shares Outstanding	75.26	75.3	72.16	71.51	71.51	54.2
Total Common Shares Outstanding	75.26	75.3	72.16	71.51	71.37	54.2
Working Capital	15.04	10.51	-14.06	-25.93	-12.87	0.42
Book Value Per Share	0.18	0.09	0.02	-0.13	-0.10	0.44
Tangible Book Value	13.41	6.95	-2.35	-14.99	-12.81	6.82
Tangible Book Value Per Share	0.18	0.09	-0.03	-0.21	-0.18	0.13
Land	-	-	-	-	0.66	0.66
Machinery	-	0.36	2.25	1.89	28.89	27.72
Leasehold Improvements	-	-	0.52	0.52	4.62	4.6

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