Sheffield Resources Limited Annual Report 2024

Notes to the Consolidated Financial Statements for the year ended 30 June 2024 8. Investment in joint venture (continued) Consolidated audited statements of cash flows of KMS for the years ended 30 June 2023 and 2024 are as follows: Joint venture (100%) 2024 $’000 (Audited) Joint venture (100%) 2023 $’000 (Audited) Cash flows from operating activities Receipts from customers 49,708 23 Interest received 40 25 Payments to suppliers and employees (108,183) (4,086) Interest paid on borrowings (25,756) – Bank fees paid (43) (5) Net cash used in operating activities (84,234) (4,043) Cash flows from investing activities Proceeds from sale of property, plant and equipment 6 – Payments for exploration and evaluation expenditure (1,633) (1,990) Payments for property, plant and equipment (10,360) (14,794) Payments for mine assets under development expenditure (81,388) (210,609) Payments for bank guarantees (275) (572) Net cash used in investing activities (93,650) (227,965) Cash flows from financing activities Payments for lease liabilities (14,280) (360) Proceeds from borrowings 97,343 216,840 Proceeds from issue of shares 15,000 57,542 Net cash from financing activities 98,063 274,022 Net increase/(decrease) in cash and cash equivalents (79,821) 42,014 Net foreign exchange differences (40) – Cash and cash equivalents at the beginning of the year 95,211 53,197 Cash and cash equivalents at the end of the year 15,350 95,211 52 Annual Report 2024 Sheffield Resources Limited

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