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Section B: Notes to the Group financial statements for the year ended 30 June 2026
B20 Equity accounted investments (continued) Summarised financial information of equity accounted investments (continued) Summarised statement of comprehensive income—100%
STP JV 2
NWRG TC Total 1,2 $M $M $M $M
2026 Revenue
1,038
686 364
610 143
2,334
Construction revenue
17
524
Amortisation and depreciation
(579) (301)
(116) (172) (364) (138)
(162) (165) (143) (119)
(857) (638) (523) (933)
Other expenses Construction costs Net finance costs Income tax expense
(16)
(676)
(1)
(66)
—
(67)
Profit/(loss)
(518)
194
164
(160)
Other comprehensive income
122
28
4
154
Total comprehensive income/(loss)
(396)
222
168
(6)
2025 Revenue
949
665 389
527 289
2,141
30
708
Construction revenue
(574) (273)
(109) (159) (389) (138)
(163) (151) (289) (103)
(846) (583) (694) (839)
Amortisation and depreciation
Other expenses Construction costs Net finance costs Income tax expense
(16)
(598)
—
(15)
—
(15)
(482) (178) (660)
244
110
(128) (214) (342)
(Loss)/profit
(32)
(4)
Other comprehensive (loss)/income Total comprehensive (loss)/income
212
106
1. A25 has not been included in the summarised financial information as the Group’s interest was disposed of prior to 30 June 2026. 2. Comparative amounts have been reclassified to present on a gross basis the revenue and the corresponding operating costs for some service recharge arrangements to align with current period presentation.
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