Overview of Austal Limited's half-year financial report

Austal Limited (ASX: $ASB) has released its half-year financial report for the period from 1 July 2023 to 31 December 2023. The report provides an overview of the company's financial performance during this period, with comparisons to the previous corresponding period from 1 July 2022 to 31 December 2022. The financial statements of subsidiaries have been prepared using consistent accounting policies, and the foreign entities, including Austal USA, have prepared their accounts under accounting standards equivalent to International Financial Reporting Standards.

Executive commentary on the half-year financial report

The executive commentary on Austal Limited's half-year financial report highlights the company's commitment to transparent and accurate financial reporting. The report reflects our continued adherence to accounting standards and provides stakeholders with a comprehensive view of our financial performance. We remain focused on maintaining the highest standards of financial governance and transparency to support the confidence of our investors and stakeholders.

Summary of Austal Limited's half-year financial report

Austal Limited's half-year financial report for the period ended 31 December 2023 demonstrates the company's dedication to providing transparent and reliable financial information. The report presents a clear overview of the company's financial performance, aligning with accounting standards and ensuring consistency across subsidiaries. Looking ahead, Austal Limited aims to sustain its commitment to financial governance and transparency, fostering trust and confidence among its investors and stakeholders.