Westgold Resources Annual Report 2025

FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2025 94 WESTGOLD RESOURCES LIMITED 7. EXPENSES 2025 $000 2024 $000 (a) Cost of sales Gold production Salaries, wages expense and other employee benefits 292,050 189,562 Other production costs 452,198 211,817 Royalty expense 56,970 21,447 Depreciation and amortisation expense Depreciation of non-current assets: Plant and equipment 76,883 38,962 Buildings 3,193 2,153 Right-of-use assets 5,786 1,811 Amortisation of non-current assets: Mine properties and development costs 238,473 93,745 Total cost of sales 1,125,553 559,497 (b) Finance costs Interest expense 8,770 2,192 Unwinding of rehabilitation provision discount 3,779 2,488 Total finance costs 12,549 4,680

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