Foresta Group Holding (FGH) investor relations material

Executive summary

• Transitioned from project development to execution readiness, focusing on the Kawerau Project, an integrated biomass manufacturing platform in New Zealand targeting renewable energy and bio-based chemicals.

• Secured a 30-year lease (with a 20-year extension option) for the Kawerau site, completed key engineering and feasibility studies, and advanced commercial partnerships.

• Received NZD $35,000 grant for independent technology review and finalized a $4.6 million insurance settlement related to a prior plant incident.

Financial highlights

• Net loss after tax attributable to members was $6.8 million, a 102% increase year-over-year, driven by impairment expenses and finance costs.

• No dividends declared or paid for the year; net tangible asset backing per share declined to (0.05) cents from 0.05 cents.

• Cash and cash equivalents increased to $3.4 million, supported by $4.1 million raised from option exercises.

• Impairment expense of $2.29 million recognized on the Kawerau right-of-use asset; $649,222 in finance costs related to convertible notes.

Outlook and guidance

• Focus for FY2027 is advancing the Kawerau Project, securing construction funding, refining project design, and deepening stakeholder engagement.

• Continued disciplined project governance, risk management, and cost control are emphasized.