Latest Accounting Standards News

360 Capital Mortgage REIT has reported a near doubling of its half-year profit to $2.6 million, driven by a 70% surge in investment income, alongside a successful $16.6 million capital raising. The Trust maintains a strong balance sheet with stable net asset value and a diversified loan portfolio.

Garda Property Group reported a 16% rise in revenue and a 20% increase in funds from operations for the first half of 2026, while net profit after tax fell by nearly 24%. The group declared a steady interim distribution of 4 cents per security.

Charter Hall Social Infrastructure REIT reported a robust half-year profit increase to $47 million, driven by strategic acquisitions, asset sales, and a successful debt refinancing that expanded borrowing capacity.

Burgundy Diamond Mines disclosed a heavy cash burn from operations and investing in Q4 2025, offset partially by new and amended loan facilities extending maturities into the 2030s. The company ended the quarter with A$39.8 million cash and over A$76 million in unused financing.

Minbos Resources Limited reported a challenging quarter with significant cash outflows but plans a $1 million share purchase plan to bolster its funding position.

Eastern Resources Limited reported a modest cash outflow from operations in the December 2025 quarter but retains a robust cash balance supporting over 18 quarters of funding.

Vulcan Energy Resources reported a strong financing quarter with €509 million raised, offsetting operating and investing cash outflows and leaving the company well-funded heading into 2026.

Fluence Corporation Limited reported a positive net operating cash flow of US$3.824 million for the December 2025 quarter, ending with a strong cash position of US$16.64 million. The company’s disciplined spending and financing activities underpin its stable liquidity outlook.

Basin Energy Limited reported a challenging cash flow quarter ending December 2025, offsetting operational outflows with financing inflows and strategic asset sales. The company remains confident in sustaining operations amid variable exploration costs.

NT Minerals Limited reported a mixed cash flow quarter ending December 2025, with ongoing operational losses offset by strong investing inflows and a solid funding buffer. The company signals confidence in continuing operations despite tight liquidity.

AMP Limited has revised its cost allocation and cost-to-income ratio methodology, restating prior business unit profits and setting FY26 cost guidance between $630 million and $640 million.

Lefroy Exploration Limited reported a net cash outflow in operating and investing activities for Q4 2025, balanced by financing inflows, leaving it with $1.85 million in cash and a funding runway of just over two quarters.