Balance Sheet Generation Development Group Limited

Equities

GDG

AU0000005126

Insurance Funds

Market Closed - Australian S.E. Other stock markets 10:41:00 06/03/2026 am IST			5-day change	1st Jan Change
4.410 ^AUD	+2.80%		-5.16%	-25.13%

25/02	Generation Development Group Limited, H1 2026 Earnings Call, Feb 25, 2026
25/02	Generation Development posts HY underlying NPAT of A$20.1m	RE

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Published financial data: GENERATION DEVELOPMENT GROUP LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Premiums and Annuity Revenues	-	-	-	32.78L	63.49L
Total Interest And Dividend Income	6L	5L	45.36L	68.76L	1.05Cr
Gain (Loss) on Sale of Investments, Total (Rev)	18Cr	-28Cr	16Cr	21Cr	33Cr
Non-Insurance Activities Revenues	42.26L	78.36L	2.05Cr	70.9L	9.03Cr
Other Revenues, Total	8.2Cr	9.4Cr	6.26Cr	10Cr	18Cr
Total Revenues	27Cr	-18Cr	25Cr	33Cr	62Cr
Policy Benefits	17Cr	-14Cr	15Cr	21Cr	30Cr
Policy Acquisition / Underwriting Costs, Total	-	-	-	69T	2L
Depreciation & Amortization - (IS) - (Collected)	8L	13.15L	17.73L	17.5L	1.58Cr
Selling General & Admin Expenses, Total	91.95L	16.96L	26.93L	30.22L	75.62L
Salaries And Other Employee Benefits	1.02Cr	1.31Cr	1.26Cr	1.48Cr	4.93Cr
Other Operating Expenses	2L	1.28Cr	2.87Cr	1.43Cr	8.82Cr
Non-Insurance Activities Expenses	54.61L	72.14L	77.82L	93.32L	1.25Cr
Total Operating Expenses	20Cr	-10Cr	20Cr	25Cr	47Cr
Operating Income	6.81Cr	-7.23Cr	5.08Cr	8.09Cr	15Cr
Interest Expense, Total	-51T	-1L	-1L	-1L	-19.08L
Income (Loss) on Equity Invest.	6L	4L	13.95L	35.42L	-
Other Non Operating Income (Expenses)	-	-	-	-	-
EBT, Excl. Unusual Items	6.86Cr	-7.21Cr	5.21Cr	8.43Cr	15Cr
Total Merger & Related Restructuring Charges	-	-	-	-	-
Asset Writedown	-89T	-	-8T	-6T	-5T
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	6.85Cr	-7.21Cr	5.21Cr	8.43Cr	15Cr
Income Tax Expense	6.6Cr	-7.4Cr	4.76Cr	7.85Cr	11Cr
Earnings From Continuing Operations	25.33L	19.01L	44.97L	58.4L	3.82Cr
Net Income to Company	25.33L	19.01L	44.97L	58.4L	3.82Cr
Net Income - (IS)	25.33L	19.01L	44.97L	58.4L	3.82Cr
Net Income to Common Incl Extra Items	25.33L	19.01L	44.97L	58.4L	3.82Cr
Net Income to Common Excl. Extra Items	25.33L	19.01L	44.97L	58.4L	3.82Cr
Per Share Items
Net EPS - Basic	0.02	0.01	0.02	0.03	0.12
Basic EPS - Continuing Operations	0.02	0.01	0.02	0.03	0.12
Basic Weighted Average Shares Outstanding	16Cr	18Cr	19Cr	19Cr	33Cr
Net EPS - Diluted	0.02	0.01	0.02	0.03	0.12
Diluted EPS - Continuing Operations	0.02	0.01	0.02	0.03	0.12
Diluted Weighted Average Shares Outstanding	16Cr	18Cr	19Cr	19Cr	33Cr
Normalized Basic EPS	0.26	-0.25	0.17	0.27	0.28
Normalized Diluted EPS	0.26	-0.25	0.17	0.27	0.28
Dividend Per Share	0.02	0.02	0.02	0.02	0.02
Payout Ratio	114.02	173.75	79.23	60.39	23.84
Supplemental Items
EBITDA	6.83Cr	-7.21Cr	5.11Cr	8.11Cr	16Cr
EBITA	6.81Cr	-7.23Cr	5.08Cr	8.09Cr	16Cr
EBIT	6.81Cr	-7.23Cr	5.08Cr	8.09Cr	15Cr
EBITDAR	6.87Cr	-7.18Cr	5.14Cr	8.15Cr	16Cr
Total Revenues (As Reported)	27Cr	3L	7L	-	-
Effective Tax Rate - (Ratio)	96.3	102.64	91.37	93.07	73.97
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	2.18Cr	49.78L	-1.05Cr	1.24Cr	1.94Cr
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	4.42Cr	-7.9Cr	5.81Cr	6.6Cr	8.93Cr
Normalized Net Income	4.29Cr	-4.51Cr	3.26Cr	5.27Cr	9.18Cr
Interest on Long-Term Debt	7T	1L	88T	87T	4L
Supplemental Operating Expense Items
Marketing Expenses	6L	6L	15.03L	17.52L	27.83L
Selling and Marketing Expenses	6L	6L	15.03L	17.52L	27.83L
General and Administrative Expenses	73.98L	81T	57T	63T	2L
Net Rental Expense, Total	4L	3L	4L	4L	15.23L
Imputed Operating Lease Interest Expense	60.44T	74.75T	95.61T	1L	44.29L
Imputed Operating Lease Depreciation	3L	2L	3L	3L	-29.06L
Stock-Based Comp., SG&A Exp. (Total)	8L	8L	8L	8L	30.76L
Total Stock-Based Compensation	8L	8L	8L	8L	30.76L

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Investment In Equity and Preferred Securities, Total	2.83Cr	2.89Cr	3.03Cr	3.14Cr	-
Trading Asset Securities, Total	172.62Cr	197.78Cr	250.53Cr	321.72Cr	439.05Cr
Total Other Investments	-	2.61Cr	4.64Cr	6.16Cr	9Cr
Total investments	175.45Cr	203.28Cr	258.2Cr	331.02Cr	448.05Cr
Cash And Equivalents	9.51Cr	8.94Cr	9.37Cr	26Cr	18Cr
Reinsurance Recoverable - (IS)	-	-	-	14.05L	11.31L
Other Receivables - (Insurance Template)	5.22Cr	7.48Cr	4.41Cr	7.06Cr	9.47Cr
Separate Account Assets	-	-	-	-	-
Net Property Plant And Equipment	57.62L	46.84L	40.43L	36L	74.19L
Goodwill	5L	5L	5L	5L	58Cr
Other Intangibles, Total	10.18L	26.7L	22.33L	15.36L	15Cr
Other Current Assets, Total	4L	2T	19.04L	18.93L	30.18L
Deferred Tax Assets Long-Term (Collected)	32.68L	4.53Cr	1.59Cr	49.73L	1.64Cr
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	191.28Cr	225.02Cr	274.44Cr	365.46Cr	551.46Cr
Liabilities
Accounts Payable, Total	47L	69.09L	1.05Cr	1.69Cr	12Cr
Insurance And Annuity Liabilities	-	-	-	4.41Cr	6.85Cr
Long-Term Leases	47.91L	42.38L	38.07L	34.65L	70.33L
Separate Account Liability	177.51Cr	216.21Cr	263.12Cr	-	-
Current Income Taxes Payable	2.57Cr	92.08L	14T	2.23Cr	2.89Cr
Unearned Revenue, Current	-	-	-	-	1.39Cr
Deferred Tax Liability Non-Current	4.18Cr	48.77L	3.36Cr	8.87Cr	23Cr
Other Non Current Liabilities	92.34L	55L	62.25L	326.77Cr	434.32Cr
Total Liabilities	186.13Cr	219.29Cr	268.53Cr	344.32Cr	481.42Cr
Common Stock, Total	7.91Cr	8.85Cr	8.9Cr	24Cr	70Cr
Retained Earnings	-3.19Cr	-3.35Cr	-3.27Cr	-3.14Cr	-49.72L
Comprehensive Income and Other	42.16L	23.37L	27.48L	32.05L	54.87L
Total Common Equity	5.15Cr	5.74Cr	5.91Cr	21Cr	70Cr
Total Equity	5.15Cr	5.74Cr	5.91Cr	21Cr	70Cr
Total Liabilities And Equity	191.28Cr	225.02Cr	274.44Cr	365.46Cr	551.46Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	18Cr	19Cr	19Cr	30Cr	40Cr
ECS Total Common Shares Outstanding	18Cr	19Cr	19Cr	27Cr	39Cr
Book Value / Share	0.29	0.31	0.31	0.78	1.78
Tangible Book Value	4.99Cr	5.41Cr	5.63Cr	21Cr	-3.08Cr
Tangible Book Value Per Share	0.28	0.29	0.3	0.77	-0.08
Tangible Book Value Per Share (As Reported)	-	-	-	-	-
Total Debt	47.91L	42.38L	38.07L	34.65L	70.33L
Net Debt	-9.03Cr	-8.52Cr	-8.99Cr	-26Cr	-17Cr
Debt Equivalent Oper. Leases	31.28L	23.6L	29.36L	32.64L	1.22Cr
Equity Method Investments, Total	2.83Cr	2.89Cr	3.03Cr	3.14Cr	-
Account Code - Inventory Valuation	3	-	3	3	3
Full Time Employees	-	-	-	-	-

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	25.33L	19.01L	44.97L	58.4L	3.82Cr
Depreciation, Depletion & Amortization	6L	10L	10.62L	10.51L	29.66L
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	90.27L
Total Depreciation, Depletion & Amortization	6L	10L	10.62L	10.51L	1.2Cr
Amortization of Deferred Charges, Total	3L	3L	7L	7L	42.2L
(Gain) Loss on Sale of Investments - (CF)	-2L	14.13L	1.45Cr	-32.66L	4.81Cr
Total Asset Writedown	89T	-	8T	6T	5T
(Income) Loss On Equity Investments - (CF)	-	3L	-	-	-
Stock-Based Compensation (CF)	8L	-	8L	8L	30.76L
Change in Trading Asset Securities	-51Cr	-	-	-	-
Change in Accounts Receivable	-2L	-74.73L	52.35L	-2L	-35.62L
Reinsurance Recoverable - (CF)	-	-	-	-8L	3L
Change In Income Taxes	1.71Cr	-1.64Cr	-92.01L	2.23Cr	9.77Cr
Change In Deferred Taxes	4.26Cr	-8.14Cr	4.97Cr	6.83Cr	-
Change in insurance Reserves / Liabilities	-	-	-	1.96Cr	2.42Cr
Change in Other Net Operating Assets (Collected)	-1.35Cr	-29Cr	-51Cr	-75Cr	-118.76Cr
Other Operating Activities	48Cr	39Cr	45Cr	65Cr	98Cr
Cash from Operations	2.35Cr	49.69L	1.05Cr	1.62Cr	1.22Cr
Capital Expenditure	-9L	-4L	-2L	-1L	-3L
Cash Acquisitions	-	-	-	-	-37Cr
Purchase / Sale of Intangible Assets	-	-14.44L	-3L	-	-38.65L
Investment in Marketable and Equity Securities, Total	-2.06Cr	-7L	-23.2L	7L	13.54L
Other Investing Activities, Total	8L	-41.66L	7L	37.86L	97.11L
Cash from Investing	-2.06Cr	-68.02L	-20.68L	43.81L	-37Cr
Long-Term Debt Repaid, Total	-7L	-7L	-8L	-9L	-2.12Cr
Total Debt Repaid	-7L	-7L	-8L	-9L	-2.12Cr
Issuance of Common Stock	3.37Cr	-	-	15Cr	31Cr
Common Dividends Paid	-28.88L	-33.03L	-35.63L	-35.27L	-91.17L
Common & Preferred Stock Dividends Paid	-28.88L	-33.03L	-35.63L	-35.27L	-91.17L
Other Financing Activities, Total	-	1L	88T	81T	-91.15L
Cash from Financing	3.02Cr	-38.56L	-42.48L	15Cr	27Cr
Net Change in Cash	3.3Cr	-56.89L	42.17L	17Cr	-7.96Cr
Supplemental Items
Cash Income Tax Paid (Refund)	62.62L	2.38Cr	71.03L	-1.21Cr	1.1Cr
Net Debt Issued / Repaid	-7L	-7L	-8L	-9L	-2.12Cr
Levered Free Cash Flow	-46Cr	-36Cr	-49Cr	-67Cr	-99Cr
Unlevered Free Cash Flow	-46Cr	-36Cr	-49Cr	-67Cr	-99Cr
Change In Net Working Capital	51Cr	31Cr	52Cr	73Cr	109.83Cr

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	2.63	-2.17	1.27	1.58	2.03
Return on Total Capital	114.89	-76.74	51.07	36.5	20.17
Return On Equity %	7.36	3.49	7.73	4.33	8.39
Return on Common Equity	7.36	3.49	7.73	4.33	8.39
Margin Analysis
Gross Profit Margin %	33.1	24.63	38.37	34.85	49.7
SG&A Margin	7.27	-8.41	6.07	5.41	9.12
EBITDA Margin %	25.53	40.97	20.29	24.63	25.5
EBITA Margin %	25.47	41.08	20.2	24.56	25.34
EBIT Margin %	25.47	41.08	20.2	24.56	23.89
Income From Continuing Operations Margin %	0.95	-1.08	1.79	1.77	6.14
Net Income Margin %	0.95	-1.08	1.79	1.77	6.14
Net Avail. For Common Margin %	0.95	-1.08	1.79	1.77	6.14
Normalized Net Income Margin	16.04	25.6	12.94	16	14.74
Levered Free Cash Flow Margin	-173.66	203.99	-194.96	-204.33	-159.14
Unlevered Free Cash Flow Margin	-173.65	203.94	-194.93	-204.3	-158.95
Asset Turnover
Asset Turnover	0.17	-0.08	0.1	0.1	0.14
Fixed Assets Turnover	81.79	-35.55	57.69	86.18	113.06
Short Term Liquidity
Current Ratio	61.72	134.52	256.05	92.12	28.4
Quick Ratio	60.19	130.72	253.23	90.6	28.04
Operating Cash Flow to Current Liabilities	0.77	0.31	1	0.41	0.07
Average Days Payable Outstanding	6.79	-15.96	20.48	23.36	82.55
Long Term Solvency
Total Debt/Equity	9.31	7.39	6.45	1.64	1
Total Debt / Total Capital	8.52	6.88	6.06	1.61	0.99
LT Debt/Equity	9.31	7.39	6.45	1.64	1
Long-Term Debt / Total Capital	8.52	6.88	6.06	1.61	0.99
Total Liabilities / Total Assets	97.31	97.45	97.85	94.22	87.3
EBIT / Interest Expense	1.34T	-505.87	388.11	594.8	78.01
EBITDA / Interest Expense	1.35T	-498.98	396.22	602.53	84.29
(EBITDA - Capex) / Interest Expense	1.33T	-502.09	395.05	601.43	84.15
Total Debt / EBITDA	0.07	-0.06	0.07	0.04	0.04
Net Debt / EBITDA	-1.31	1.19	-1.73	-3.13	-1.08
Total Debt / (EBITDA - Capex)	0.07	-0.06	0.07	0.04	0.04
Net Debt / (EBITDA - Capex)	-1.33	1.19	-1.74	-3.13	-1.08
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-1.05T	-165.84	-242.96	38.21	89.15
Gross Profit, 1 Yr. Growth %	-9.5T	-149	-322.72	46.1	169.79
EBITDA, 1 Yr. Growth %	-508.54	-205.65	-170.8	58.84	95.87
EBITA, 1 Yr. Growth %	-503.7	-206.21	-170.28	59.15	95.15
EBIT, 1 Yr. Growth %	-503.7	-206.21	-170.28	59.15	83.99
Earnings From Cont. Operations, 1 Yr. Growth %	-254.73	-24.95	136.56	30.3	554.91
Net Income, 1 Yr. Growth %	-254.73	-24.95	136.56	30.3	554.91
Normalized Net Income, 1 Yr. Growth %	-504.32	-205.07	-172.25	61.83	74.3
Diluted EPS Before Extra, 1 Yr. Growth %	-218.82	-32.9	129.61	26.34	286.77
Net Property, Plant and Equip., 1 Yr. Growth %	640.62	-10.34	-13.68	-10.96	106.08
Total Assets, 1 Yr. Growth %	44.14	17.64	21.96	33.14	50.89
Common Equity, 1 Yr. Growth %	196.21	11.46	2.96	262.04	231.32
Tangible Book Value, 1 Yr. Growth %	214.84	9.69	3.95	276.4	-114.71
Cash From Operations, 1 Yr. Growth %	-34.16	-81.35	111.97	54.65	-25.15
Capital Expenditures, 1 Yr. Growth %	44.23	86.97	-65.39	-3.87	89.93
Levered Free Cash Flow, 1 Yr. Growth %	179.74	-22.69	36.63	36.94	47.32
Unlevered Free Cash Flow, 1 Yr. Growth %	179.83	-22.71	36.65	36.94	47.17
Dividend Per Share, 1 Yr. Growth %	0	0	0	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	80.35	150.12	-2.98	36.75	61.69
Gross Profit, 2 Yr. CAGR %	78.12	578.59	4.46	62.65	98.54
EBITDA, 2 Yr. CAGR %	113.99	107.75	-13.51	6.03	76.39
EBITA, 2 Yr. CAGR %	114.68	107.07	-13.6	5.75	76.24
EBIT, 2 Yr. CAGR %	114.68	107.07	-13.6	5.75	71.12
Earnings From Cont. Operations, 2 Yr. CAGR %	-30.78	7.76	33.24	75.27	192.12
Net Income, 2 Yr. CAGR %	-30.78	7.76	33.24	75.27	192.12
Normalized Net Income, 2 Yr. CAGR %	115.7	106.11	-12.87	8.12	67.95
Diluted EPS Before Extra, 2 Yr. CAGR %	-39.47	-10.71	24.12	70.03	121.05
Net Property, Plant and Equip., 2 Yr. CAGR %	298.41	145.37	-12.03	-12.33	35.46
Total Assets, 2 Yr. CAGR %	30.95	30.22	19.78	27.44	41.74
Common Equity, 2 Yr. CAGR %	57.76	81.7	7.13	91.98	246.34
Tangible Book Value, 2 Yr. CAGR %	60	84.83	6.78	96.63	-25.6
Cash From Operations, 2 Yr. CAGR %	271.8	-62.68	-37.13	80.78	7.59
Capital Expenditures, 2 Yr. CAGR %	32.58	-15.55	-19.56	-42.14	35.12
Levered Free Cash Flow, 2 Yr. CAGR %	57.32	47.09	2.78	36.87	42.03
Unlevered Free Cash Flow, 2 Yr. CAGR %	57.32	47.1	2.77	36.88	41.96
Dividend Per Share, 2 Yr. CAGR %	0	0	0	0	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	58.49	28.9	107.57	7.18	52.37
Gross Profit, 3 Yr. CAGR %	45.83	15.84	368.08	9.03	92.54
EBITDA, 3 Yr. CAGR %	75.94	69.13	45.11	5.9	30.1
EBITA, 3 Yr. CAGR %	76.32	69.79	44.44	5.9	29.71
EBIT, 3 Yr. CAGR %	76.32	69.79	44.44	5.9	27.19
Earnings From Cont. Operations, 3 Yr. CAGR %	86.9	-28.89	40.05	32.11	171.98
Net Income, 3 Yr. CAGR %	86.9	-28.89	40.05	32.11	171.98
Normalized Net Income, 3 Yr. CAGR %	76.87	69.72	45.33	7.09	26.77
Diluted EPS Before Extra, 3 Yr. CAGR %	69.96	-37.35	22.33	24.72	123.62
Net Property, Plant and Equip., 3 Yr. CAGR %	154.88	134.55	73.21	-11.67	16.57
Total Assets, 3 Yr. CAGR %	27.68	26.36	27.41	24.09	34.82
Common Equity, 3 Yr. CAGR %	44.98	40.51	50.36	60.16	130.28
Tangible Book Value, 3 Yr. CAGR %	48.59	40.57	52.56	61.87	-17.16
Cash From Operations, 3 Yr. CAGR %	744.46	43.01	-33.41	-15.22	34.74
Capital Expenditures, 3 Yr. CAGR %	70.37	-4.57	-37.27	-14.45	-14
Levered Free Cash Flow, 3 Yr. CAGR %	-19.17	24.16	43.52	13.14	40.27
Unlevered Free Cash Flow, 3 Yr. CAGR %	-19.18	24.16	43.53	13.14	40.22
Dividend Per Share, 3 Yr. CAGR %	0	0	0	0	0
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	103.59	83.75	30.24	31.98	85.78
Gross Profit, 5 Yr. CAGR %	73.85	47.83	27.62	32.69	218.68
EBITDA, 5 Yr. CAGR %	110.15	120.37	32.44	40.32	56.89
EBITA, 5 Yr. CAGR %	107.96	117.95	32.55	40.49	56.4
EBIT, 5 Yr. CAGR %	107.96	117.95	32.55	40.49	54.57
Earnings From Cont. Operations, 5 Yr. CAGR %	3.45	56.89	63.24	2.01	87.81
Net Income, 5 Yr. CAGR %	3.45	56.89	63.24	2.01	87.81
Normalized Net Income, 5 Yr. CAGR %	108.05	117.34	33.25	41.71	53.98
Diluted EPS Before Extra, 5 Yr. CAGR %	-5.62	40.49	49.88	-6.6	54.89
Net Property, Plant and Equip., 5 Yr. CAGR %	184.34	72.46	63.31	58.23	56.99
Total Assets, 5 Yr. CAGR %	23.87	24.84	24.46	26.79	32.96
Common Equity, 5 Yr. CAGR %	43.19	38.73	28.45	59.19	109.46
Tangible Book Value, 5 Yr. CAGR %	44.61	38.78	29.91	60.77	14.2
Cash From Operations, 5 Yr. CAGR %	116.66	20.14	206.41	57.06	-19.37
Capital Expenditures, 5 Yr. CAGR %	110.07	2.67	-3.29	-21.88	-14.63
Levered Free Cash Flow, 5 Yr. CAGR %	201.56	668.8	-11.01	29.1	42.96
Unlevered Free Cash Flow, 5 Yr. CAGR %	201.56	912.5	-11.02	29.1	42.93
Dividend Per Share, 5 Yr. CAGR %	0	0	0	0	0