Note As at 31 Dec 2025 $’000 As at 31 Dec 2024 $’000 Assets Current assets Cash and cash equivalents 10 4,227 3,153 Short term investments 11 291,895 219,089 Trade and other receivables 12 1,812 157,570 Contract assets 13 18,924 17,756 Derivative financial instruments 16 – 1,362 Income tax refund due 8 5,807 – Other current assets 14 9,568 397 Total current assets 332,233 399,327 Non-current assets Plant and equipment 45 31 Deferred tax asset 8 10,581 10,348 Total non-current assets 10,626 10,379 Total assets 342,859 409,706 Liabilities Current liabilities Trade and other payables 15 2,402 2,895 Derivative financial instruments 16 1,935 – Income tax payable 8 – 42,866 Total current liabilities 4,337 45,761 Non-current liabilities Employee benefits 15 68 41 Total non-current liabilities 68 41 Total liabilities 4,405 45,802 Net assets 338,454 363,904 Equity Share capital 17 134,944 165,270 Share option reserve 5,474 4,695 Currency translation reserve (12,831) 13,508 Retained earnings 210,867 180,431 Total equity 338,454 363,904 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025 The above consolidated statement of financial position should be read in conjunction with the accompanying notes Neuren Pharmaceuticals Limited Annual Report 2025 33
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