Freelancer Balance Sheet

Financials in millions AUD. Fiscal year is January - December.

Millions AUD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	22.93	23.16	21.15	23.36	30.32
Cash & Short-Term Investments	22.93	23.16	21.15	23.36	30.32
Cash Growth	-1.02%	9.50%	-9.44%	-22.95%	-11.72%
Accounts Receivable	0.72	1.1	1.86	2.74	4
Other Receivables	1.19	1.24	2.07	2.09	2.45
Receivables	1.91	2.34	3.93	4.83	6.45
Prepaid Expenses	1.58	2.5	2.63	2.28	2
Other Current Assets	0.44	0.46	0.47	0.34	0.2
Total Current Assets	26.85	28.47	28.18	30.8	38.96
Property, Plant & Equipment	5.21	9.42	13.75	18.32	19.39
Goodwill	27.1	27.1	27.01	27.01	27.01
Other Intangible Assets	7.03	7.02	7.11	7.11	7.11
Long-Term Deferred Tax Assets	10.87	11.3	11.45	12.52	11.63
Other Long-Term Assets	0.63	0.66	1.18	1.29	1.23
Total Assets	77.68	83.96	88.68	97.05	105.33
Accounts Payable	3.61	2.76	2.74	2.74	2.93
Accrued Expenses	1.6	1.51	1.97	1.88	2.08
Short-Term Debt	-	-	0.12	0.12	0.12
Current Portion of Leases	4.54	5.49	4.84	5.56	5.71
Current Income Taxes Payable	0.36	-	0	0.02	0.04
Current Unearned Revenue	1.61	0.96	0.63	0.69	0.85
Other Current Liabilities	33.66	35.13	34.7	37.82	39.12
Total Current Liabilities	45.38	45.86	45.01	48.83	50.85
Long-Term Leases	2.42	6.91	12.19	15.52	16.08
Long-Term Unearned Revenue	0.84	0.76	0.67	0.65	0.64
Pension & Post-Retirement Benefits	0.73	0.69	0.16	0.41	0.31
Long-Term Deferred Tax Liabilities	2	2.64	3.38	4.62	5.61
Other Long-Term Liabilities	0.29	0.39	0.45	0.55	0.51
Total Liabilities	51.66	57.25	61.86	70.58	74
Common Stock	38.92	38.92	38.92	38.92	38.78
Retained Earnings	-17.27	-17.75	-17.06	-17.42	-15.89
Comprehensive Income & Other	1.18	1.76	1.3	1.29	4.76
Total Common Equity	22.83	22.92	23.15	22.79	27.66
Minority Interest	3.2	3.8	3.67	3.67	3.67
Shareholders' Equity	26.02	26.72	26.83	26.47	31.33
Total Liabilities & Equity	77.68	83.96	88.68	97.05	105.33
Total Debt	6.96	12.4	17.15	21.2	21.91
Net Cash (Debt)	15.96	10.76	4	2.16	8.4
Net Cash Growth	48.29%	168.90%	85.67%	-74.35%	-9.95%
Net Cash Per Share	0.04	0.02	0.01	0.00	0.02
Filing Date Shares Outstanding	450.91	450.91	451.72	452.33	452.52
Total Common Shares Outstanding	450.91	450.91	451.72	452.33	452.52
Working Capital	-18.53	-17.39	-16.83	-18.03	-11.89
Book Value Per Share	0.05	0.05	0.05	0.05	0.06
Tangible Book Value	-11.3	-11.2	-10.97	-11.33	-6.47
Tangible Book Value Per Share	-0.03	-0.02	-0.02	-0.03	-0.01
Machinery	4.11	3.95	3.78	3.72	3.61
Leasehold Improvements	0.44	0.44	0.44	0.44	0.45

Source: S&P Global Market Intelligence. Standard template. Financial Sources.