Westgold Resources Annual Report 2025

FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2025 100 WESTGOLD RESOURCES LIMITED 11. TRADE AND OTHER RECEIVABLES (current) 2025 $000 2024 $000 Statutory receivables 10,612 5,939 Deferred consideration - Lakewood Disposal (Note 36) 25,000 – Other debtors 437 907 Total other receivables 36,049 6,846 Statutory receivables comprises of GST input tax credits and diesel fuel rebates. Other debtors are non-interest bearing and generally have a 30-60 day term. All other receivables are classed as recoverable in full, none of which were past due. The carrying amount of other debtors approximate their fair value. Refer Note 4(b) for credit risk disclosures. 12. INVENTORIES (current) 2025 $000 2024 $000 Ore stocks 30,549 7,943 Gold in circuit 25,950 11,933 Gold metal 50,916 11,714 Stores and spares 69,876 47,089 Provision for obsolete stores and spares (11,421) (7,079) Total inventories at lower of cost and net realisable value 165,870 71,600 During the year there were $91,085 write-downs in inventories (2024: $nil) for the Group. This is included in cost of sales refer to Note 7(a). 13. FINANCIAL ASSETS 2025 $000 2024 $000 Listed shares 43,506 8,011 43,506 8,011 Movement in Listed Shares At 1 July 8,011 8,158 Acquisition as part of the business combination 588 – Additions of listed shares 21,849 6,008 Proceeds on disposal of listed shares (352) (8,632) Fair value gain on remeasurement of listed shares 13,410 2,477 At 30 June 43,506 8,011

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