Foresta Group Holding (FGH) investor relations material

Executive summary

• Operating loss after tax for the half-year ended 31 December 2025 was $1,984,273, compared to a loss of $1,766,358 for the same period in 2024.

• Principal activities focused on developing a patented integrated pine chemicals and torrefied wood pellet plant in New Zealand, including R&D for sustainable extraction methods.

• Received a total of $4,600,000 in insurance settlements related to the Apple Tree Creek incident, with $2,400,000 received in the current period.

• No dividends declared or paid during the period.

Financial highlights

• Revenue for the half-year was $168,086, up from $33,129 in the prior period.

• Net assets at 31 December 2025 totaled $3,232,241, up from $1,272,260 at 31 December 2024.

• Cash and cash equivalents at period end were $5,187,016, compared to $1,199,115 at 30 June 2025.

• Net tangible asset backing per share increased to 0.11 cents from 0.06 cents year-over-year.

• Negative cash flow from operating activities was $2,208,894, compared to $1,907,867 in the prior period.

Outlook and guidance

• Securing funding remains a critical priority, with active assessment of private equity, debt, and government grants.

• Focus for 2026 is on project execution and identifying short- to medium-term revenue opportunities.

• Lease for the Kawerau site in New Zealand commences 1 March 2026 for 30 years, with a 20-year extension option.