HCAL_Annual_Report_2022_DRAFT

Housing choices australia GROUP financial report During the year ended 30 June 2022 Housing Choices Australia generated earnings before finance costs and depreciation of $20million on total income of $99million. Total assets increased from $1.1billion to $1.2billion. Housing Choices Australia remains a leading national provider for social and affordable housing. The group remains in a strong position to be able to maintain sustainable growth in the years to come. The 30 June 2022 Financial Report for the Housing Choices Australia is compiled from the Financial Statements for each of the following entities: • Housing Choices Australia Limited • Housing Choices Tasmania Limited • Housing Choices South Australia Limited • Housing Choices NSW Limited • Urban Choices Property Limited • Singleton Equity Housing Limited

• Disability Housing Limited • Disability Housing Trust • Inner City Social Housing Trust • Ecumenical Housing Trust • Housing Choices WA limited • Access Housing Realty Limited • Catherine House Inc • Catherine House Trust

Revaluation of properties Housing Choices Australia has a substantial asset base of $1.2billion (2021: $1.1bbillion). Freehold properties represent the majority of Housing Choices Australia assets. Independent valuations of land and buildings are undertaken at all sites at least once every three years. The independent valuations value each site on a standalone basis and attribute appropriate valuations to the various asset components such as land, buildings, plant and equipment. An adjustment of $67million was made at 30 June 2022 to increase the carrying amount of land and buildings to value. The adjustment is reflected in the freehold property assets in the Statement of Financial Position and Other Comprehensive Income in the Statement of Profit or Loss and Other Comprehensive Income.

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