Cue Energy Resources Limited Notes to the financial statements 30 June 2026 57 Note 25. Share-based payments Share-based payment reserves movement during the year (Note 14): Consolidated 30 June 2026 30 June 2025 $'000 $'000 Balance at start of the year 462 493 Share-based payment 204 56 Settlement of obligation (329) (87) Balance at end of the year 337 462 Set out below are summaries of options granted under the plan: 30 June 2026 Grant date Expiry date Exercise price Balance at the start of the year Granted Exercised Expired/ forfeited/other Balance at the end of the year 16/07/2020 01/07/2025 $0.117 3,204,237 - - (3,204,237) - 23/07/2021 22/07/2026 $0.078 1,358,250 - (1,358,250) - - 30/08/2022 01/07/2027 $0.089 3,598,698 - (3,598,698) - - 08/09/2023 01/07/2028 $0.072 4,640,759 - (3,679,355) - 961,404 15/10/2024 01/07/2029 $0.120 3,411,549 - (1,044,021) - 2,367,528 19/09/2025 01/07/2030 $0.136 - 3,149,921 - - 3,149,921 16,213,493 3,149,921 (9,680,324) (3,204,237) 6,478,853 Weighted average exercise price $0.100 $0.136 $0.084 $0.117 $0.121 The weighted average remaining contractual life of outstanding options at 30 June 2026 is 3.34 years (30 June 2025: 2.24 years). 30 June 2025 Grant date Expiry date Exercise price Balance at the start of the year Granted Exercised Expired/ forfeited/other Balance at the end of the year 04/10/2019 01/07/2024 $0.090 1,370,359 - - (1,370,359) - 16/07/2020 01/07/2025 $0.117 3,204,237 - - - 3,204,237 23/07/2021 22/07/2026 $0.078 4,005,799 - (2,647,549) - 1,358,250 30/08/2022 01/07/2027 $0.089 3,598,698 - - - 3,598,698 08/09/2023 01/07/2028 $0.072 4,640,759 - - - 4,640,759 15/10/2024 01/07/2029 $0.120 - 3,411,549 - - 3,411,549 16,819,852 3,411,549 (2,647,549) (1,370,359) 16,213,493 Weighted average exercise price $0.087 $0.120 $0.078 $0.090 $0.100 For the options granted during the current financial year, the valuation model inputs used to determine the fair value at the grant date, are as follows: Grant date Expiry date Share price at grant date Exercise price Expected volatility Dividend yield Risk-free interest rate Fair value at grant date 19/09/2025 01/07/2030 $0.115 $0.1360 63.40% - 3.61% $0.059 Accounting policy for share-based payments Equity-settled share-based compensation benefits are provided to employees. 70 Cue Energy Resources Limited Annual Report 2026
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