Noosa Council Annual Report 24/25

                                                                                                                                         Mayor
                                                                                                                                         Frank Wilkie

                                                                                                                                         16 January 2026
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Noosa Council




                                                                                                                                                                                              been accurately calculated.
                                                                                                                                                                                                                                                                                                                             Regulation 2012 (the Regulation).




196
                                                                                                                                                                                                                                                                                                                                                                                                                                                         Certificate of Accuracy (contextual ratios - unaudited)




                                                                                                                                         16 January 2026
                                                                                                                                         Chief Executive Officer
                                                                                                                                                                                              In accordance with Section 212(5) of the Regulation we certify that this current year financial sustainability statement has
                                                                                                                                                                                                                                                                                                                             This current-year financial sustainability statement has been prepared pursuant to Section 178 of the Local Government




                        Page 58 of 62
      Noosa Council
      Unaudited Long Term Financial Sustainability Statement
      §Note/Subtotal§
      §Subnote§




                                                                         Target     Actual                                                Forecast
                                                                          2025       2025      2026       2027      2028      2029      2030    2031                        2032     2033                                                                                           2034                                                                                                                                                              2035

      Measures of financial sustainability
      Liquidity

      1. Unrestricted Cash Expense Cover Ratio
      Total cash and equivalents add current investments
      add available ongoing QTC working capital limit less               Greater
      externally restricted cash                                                    8.0        6.5        5.7       4.8       4.2       3.9                         3.5      3.2      3.3                                                                          3.2                                                                                                                                                                             3.3
                                                                x 12     than 3
                                                                                   months     months     months    months    months    months                      months   months   months                                                                       months                                                                                                                                                                          months
      Total operating expenditure less depreciation and                  months
      amortisation less finance costs

      The unrestricted cash expense cover ratio is an indicator of the unconstrained liquidity available to a council to meet ongoing and emergent financial demands, which is a key component
      to solvency. It represents the number of months a council can continue operating based on current monthly expenses.


      Operating Performance
197




      2. Operating surplus ratio
      Operating result                                                   Greater
                                                                                    5.51%      0.05%     0.03%      0.04%    0.03%     0.09%                       0.05%    0.04%    0.04%                                                                                   0.10%                                                                                                                                                                    0.02%
      Total operating revenue                                            than 0%


      The operating surplus ratio is an indicator of the extent to which operating revenues generated cover operational expenses. Any operating surplus would be available for capital funding
      or other purposes.


      3. Operating cash ratio
      Operating result add depreciation and amortisation add finance
      costs                                                              Greater
                                                                                    21.03%    15.98%     16.22%    16.63%    16.92%    17.26%                      17.45%   17.63%   17.85%                                                                     18.13%                                                                                                                                                                          18.26%
                                                                         than 0%
      Total operating revenue

      The operating cash ratio is a measure of council's ability to cover its core operational expenses and generate a cash surplus excluding depreciation, amortisation, and finance costs.




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                                                                                       Noosa Council Annual Report 24/25