GemLife Communities Group 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	9.37	5.61	-	-
Short-Term Investments	0.3	0.03	-	-
Trading Asset Securities	0.64	-	-	-
Cash & Short-Term Investments	10.3	5.64	-	-
Cash Growth	82.60%	-	-	-
Accounts Receivable	19.76	9	-	-
Other Receivables	0.97	0.14	-	-
Receivables	20.73	9.13	-	-
Inventory	88.82	49.65	-	-
Prepaid Expenses	3.7	1.53	-	-
Other Current Assets	20.25	36.04	-	-
Total Current Assets	143.8	101.98	-	-
Property, Plant & Equipment	38.81	27.6	-	-
Long-Term Investments	2.73	3.62	-	-
Goodwill	1.25	1.25	-	-
Other Intangible Assets	0.47	0.15	-	-
Long-Term Deferred Tax Assets	-	2.52	-	-
Other Long-Term Assets	1,391	952.65	-	-
Total Assets	1,578	1,090	-	-
Accounts Payable	8.64	0.77	-	-
Accrued Expenses	20.83	12.91	-	-
Short-Term Debt	3.46	4.79	-	-
Current Portion of Long-Term Debt	6.59	37.41	-	-
Current Portion of Leases	0.96	0.92	-	-
Current Income Taxes Payable	-	0.56	-	-
Current Unearned Revenue	35.01	26.6	-	-
Other Current Liabilities	11.48	10.61	-	-
Total Current Liabilities	86.96	94.57	-	-
Long-Term Debt	461.34	732.38	-	-
Long-Term Leases	2.9	3.84	-	-
Pension & Post-Retirement Benefits	0.84	0.37	-	-
Long-Term Deferred Tax Liabilities	8.25	9.99	-	-
Other Long-Term Liabilities	-	1.42	-	-
Total Liabilities	560.29	842.57	-	-
Common Stock	1,066	233.54	-	-
Retained Earnings	11.82	13.68	-	-
Comprehensive Income & Other	-60.32	-	-	-
Shareholders' Equity	1,018	247.22	-	-
Total Liabilities & Equity	1,578	1,090	-	-
Total Debt	475.24	779.34	-	-
Net Cash (Debt)	-464.95	-773.7	-	-
Net Cash Per Share	-1.62	-3.87	-	-
Filing Date Shares Outstanding	380.29	400	-	-
Total Common Shares Outstanding	380.29	400	-	-
Working Capital	56.84	7.41	-	-
Book Value Per Share	2.68	0.62	-	-
Tangible Book Value	1,016	245.82	-	-
Tangible Book Value Per Share	2.67	0.61	-	-
Machinery	40.84	34.21	-	-
Construction In Progress	13.62	5.37	-	-
Leasehold Improvements	2.01	1.99	-	-

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