Company: FEAV
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001193125-25-223170
Chunk: 13

Company: 5E Advanced Materials, Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 8
Chunk 13
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Index to Financial Statements

     Page

     Report of Independent Registered Public Accounting Firm (PCAOB ID 238)
     78

     Consolidated Balance Sheets
     79

     Consolidated Statements of Operations
     80

     Consolidated Statements of Cash Flows
     81

     Consolidated Statements of Changes in Shareholders’ Equity
     82

     Notes to Consolidated Financial Statements
     83

     1. Description of Company and Summary of Significant Accounting Policies 
     83

     2. Mineral Rights and Properties, Net 
     92

     3. Construction in Progress 
     92

     4. Properties, Plant and Equipment, Net 
     92

     5. Asset Retirement Obligations 
     93

     6. Accounts Payable and Accrued Liabilities 
     93

     7. Debt 
     94

     8. Convertible Notes Derivatives
     98

     9. Financial Instruments and Fair Value Measurements
     99

     10. Equity 
     99

     11. Share Based Compensation 
     101

     12. Earnings (Loss) Per Common Share
     103

     13. Defined Contribution Plan 
     104

     14. Commitments and Contingencies 
     104

     15. Income Taxes 
     104

     16. Subsequent Events
     107