Half Yearly Report and Accounts
Released
Released
Announcement PDF
Locality Planning Energy Holdings Limited
Appendix 4D Half year report
For the half year ended 31 December 2025
Name of entity: Locality Planning Energy Holdings Limited
ABN or equivalent company reference: 90 147 867 301
Current reporting period: 1 July 2025 to 31 December 2025
Previous reporting period: 1 July 2024 to 31 December 2024
Results for announcement to the market
Revenue for ordinary activities Down -0.26% to 21,879,963
Profit from ordinary activities after tax attributable
to members*
Down -11.72% to 1,447,563
Net profit for the period attributable to members Down -11.72% to 1,447,563
* Please refer to the accompanying financial report for further details.
31 December 2025 31 December 2024
$ $
Net Tangible assets per share 0.0453 0.0651
Final & interim dividend paid nil nil
This information should be read in conjunction with the 31 December 2025 Half Year Financial
Report of Locality Planning Energy Holdings Limited and any public announcements made
during the period in accordance with the continuous disclosure requirements of the
Corporations Act 2001 and Listing Rules.
This report is based on the Locality Planning Energy Holdings Limited 31 December 2025 half-
year financial statements which have been reviewed by Grant Thornton. The Independent
Auditors Review Report provided by Grant Thornton is included in the 31 December 2025 half
year financial report.
Locality Planning Energy Holdings Ltd (ASX: LPE) 1300 443 735 | localityenergy.com.au
ABN 90 147 867 301 PO Box 5737 Maroochydore BC QLD 4558
Grant Thornton Audit Pty Ltd
King George Central
Level 18
145 Ann Street
Brisbane QLD 4000
GPO Box 1008
Brisbane QLD 4001
T +61 7 3222 0200
w
www.grantthornton.com.au
ACN-130 913 594
Grant Thornton Audit Pty Ltd ACN 130 913 594 a subsidiary or related entity of Grant Thornton Australia Limited ABN 41 127 556 389 ACN 127 556 389.
‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or
refers to one or more member firms, as the context requires. Grant Thornton Australia Limited is a member firm of Grant Thornton International Ltd (GTIL).
GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member
firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one
another’s acts or omissions. In the Australian context only, the use of the term ‘Grant Thornton’ may refer to Grant Thornton Australia Limited ABN 41 127
556 389 ACN 127 556 389 and its Australian subsidiaries and related entities. Liability limited by a scheme approved under Professional Standards
Legislation.
Auditor’s Independence Declaration
To the Directors of Locality Planning Energy Holdings Limited
In accordance with the requirements of section 307C of the Corporations Act 2001, as lead auditor for the review
of Locality Planning Energy Holdings Limited for the half-year ended 31 December 2025. I declare that, to the
best of my knowledge and belief, there have been:
a no contraventions of the auditor independence requirements of the Corporations Act 2001 in relation to the
review; and
b no contraventions of any applicable code of professional conduct in relation to the review.
Grant Thornton Audit Pty Ltd
Chartered Accountants
CDJ Smith
Partner – Audit & Assurance
Brisbane, 26 February 2026
Grant Thornton Audit Pty Ltd
King George Central
Level 18
145 Ann Street
Brisbane QLD 4000
GPO Box 1008
Brisbane QLD 4001
T +61 7 3222 0200
www.grantthornton.com.au
ACN-130 913 594
Grant Thornton Audit Pty Ltd ACN 130 913 594 a subsidiary or related entity of Grant Thornton Australia Limited ABN 41 127 556 389 ACN 127 556 389.
Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or
refers to one or more member firms, as the context requires. Grant Thornton Australia Limited is a member firm of Grant Thornton International Ltd (GTIL).
GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member
firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one
another’s acts or omissions. In the Australian context only, the use of the term ‘Grant Thornton’ may refer to Grant Thornton Australia Limited ABN 41 127
556 389 ACN 127 556 389 and its Australian subsidiaries and related entities. Liability limited by a scheme approved under Professional Standards
Legislation.
Independent Auditor’s Review Report
To the Members of Locality Planning Energy Holdings Limited
Report on the half-year financial report
Conclusion
We have reviewed the accompanying half-year financial report of Locality Planning Energy Holdings Limited
(the Company) and its subsidiaries (the Group), which comprises the consolidated statement of financial
position as at 31 December 2025, and the consolidated statement of profit or loss and other comprehensive
income, consolidated statement of changes in equity and consolidated statement of cash flows for the half
year ended on that date, including material accounting policy information, other selected explanatory notes,
and the directors’ declaration.
Based on our review, which is not an audit, we have not become aware of any matter that makes us believe
that the accompanying half-year financial report of Locality Planning Energy Holdings Limited does not
comply with the Corporations Act 2001 including:
a giving a true and fair view of the Group’s financial position as at 31 December 2025 and of its
performance for the half year ended on that date; and
b complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations
Regulations 2001.
Basis for Conclusion
We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed by the
Independent Auditor of the Entity. Our responsibilities are further described in the Auditor’s Responsibilities
for the Review of the Financial Report section of our report. We are independent of the Company in
accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical
requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for
Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of
the annual financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance
with the Code.
Directors’ responsibility for the half-year financial report
The Directors of the Company are responsible for the preparation of the half-year financial report that gives a
true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and for
such internal control as the Directors determine is necessary to enable the preparation of the half-year financial
report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.
Auditor’s responsibility for the review of the financial report
Our responsibility is to express a conclusion on the half-year financial report based on our review. We conducted
our review in accordance with Auditing Standard on Review Engagements ASRE 2410 Review of a Financial
Report Performed by the Independent Auditor of the Entity, in order to state whether, on the basis of the
procedures described, we have become aware of any matter that makes us believe that the half year financial
report is not in accordance with the Corporations Act 2001 including giving a true and fair view of the Group’s
financial position as at 31 December 2025 and its performance for the half-year ended on that date, and
complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations Regulations
2001.
A review of a half-year financial report consists of making enquiries, primarily of persons responsible for financial
and accounting matters, and applying analytical and other review procedures. A review is substantially less in
scope than an audit conducted in accordance with Australian Auditing Standards and consequently does not
enable us to obtain assurance that we would become aware of all significant matters that might be identified in
an audit. Accordingly, we do not express an audit opinion.
Grant Thornton Audit Pty Ltd
Chartered Accountants
CDJ Smith
Partner – Audit & Assurance
Brisbane, 26 February 2026
Grant Thornton Audit Pty Ltd
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