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NORTHERN STAR RESOURCES LTD Annual Report 2021

Aug 24, 2021

65447_rns_2021-08-24_36e41242-3fda-4c58-8c94-6c6c92d5cca0.pdf

Annual Report

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ASX Announcement 25 August 2021

APPENDIX 4E: PRELIMINARY FINAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

Results for announcement to the market

Current Reporting Period: 12 months ended 30 June 2021

Previous Corresponding Reporting Period: 12 months ended 30 June 2020

A$M A$M
Revenue from ordinary activities Up 40.0% 2,760.5
Profit from ordinary activities after tax attributable to members Up 299.7% 1,032.5
Net profit for the period attributable to members Up 299.7% 1,032.5
Distributions
Franked amount
Amount per securityper security
Interim dividend (per share) 9.5 cents 9.5 cents
Final dividend (per share) 9.5 cents 9.5 cents
Record date of final dividend 7 September 2021
Payment date of final dividend 29 September 2021
Franking 100% franked

The financial effect of the current reporting period final dividend has not been brought to account in the financial statements for the period ended 30 June 2021 and will be recognised in subsequent financial reports.

30 June 2021 30 June 2020
Net tangible asset per security $6.85 $2.88
Explanation of results
Requirement Title Reference
Review of results Operating and Financial Overview Page 15
A statement of comprehensive income Consolidated Statement of Profit or Loss & Other Comprehensive Income Page 133
A statement of financial position Consolidated Statement of Financial Position Page 134
A statement of retained earnings Consolidated Statement of Changes in Equity Page 135
A statement of cash flows Consolidated Statement of Cash Flows Page 137
Earnings per share Consolidated Statement of Profit or Loss & Other Comprehensive Income Page 133

Changes in controlled entities

On 12 February 2021, the Company implemented the scheme of arrangement (Scheme) in relation to the merger of the Company and Saracen Mineral Holdings Limited. In addition to this, the transaction also results in the Company obtaining control over Kalgoorlie Consolidated Gold Mines Pty Ltd (KCGM) in which it previously held a 50% joint operating interest. For details of the acquisition refer to note 12 of the financial statements.

During Q4 of FY21, the Company began marketing the sale of its Kundana Operations, its 51% interest in each of the East Kundana Production JV and the East Kundana Exploration JV, its 75% interest in the West Kundana Farm-in JV, and the Carbine/ Carnage gold project (“Kundana Assets”). On 22 July 2021, the Company announced that it has entered into a binding Share and Asset Sale Agreement with Evolution Mining Ltd (ASX: EVN) for the Kundana Assets. For details on the sale refer to note 13 of the financial statements. The Group did not gain or lose control over any other entities during the period.

ASX Announcement 25 August 2021

APPENDIX 4E: PRELIMINARY FINAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

Joint venture entities
Joint Ventures Principal Activities 30 June 2021
FMG JV Exploration 67.72%
East Kundana Production JV Production & Development 51.00%
Kanowna West JV Exploration 92.42%
Kalbara JV Exploration 71.42%
West Kundana JV Exploration 75.50%
Zebina JV Exploration 80.00%
Acra JV Exploration 75.00%
Roberston JV Exploration 40.00%
Cheroona JV Exploration 30.00%
Sorrento JV Exploration 70.00%
Jundee JV Exploration 70.00%
Phantom Well JV Exploration 86.98%
Nexus JV Exploration 10.00%
AngloGold JV Exploration 30.00%

The joint arrangements listed above are classified as joint operations and are not separate legal entities. They are contractual arrangements between participants for the sharing of costs and outputs and do not themselves generate revenue and profit. The joint operations are of the type where initially one party contributes tenements with the other party earning a specified percentage by funding exploration activities; thereafter the parties often share exploration and development costs and output in proportion to their ownership of joint venture assets. The joint operations are accounted for in accordance with the Group's accounting policy set out in note 24 to the financial statements.

Audit

This Report is based on financial statements which have been audited.