APPENDIX 4E Annual Financial Report Year ended 30 June 2017 Name of Entity: Ingenia Communities Group ("INA"), a stapled entity comprising Ingenia Communities Holdings Limited ACN 154 444 925, Ingenia Communities Fund ARSN 107 459 576,

and Ingenia Communities Management Trust ARSN 122 928 410.

Current period:

Previous corresponding period:

1 July 2016 - 30 June 2017

1 July 2015 - 30 June 2016

Results for announcement to the market

2017

2016

Change

Change

$'000

$'000

$'000

%

Revenue

149,909

107,141

42,768

40%

Net profit for the year attributable to members

26,408

24,280

2,128

9%

Underlying profit

23,521

20,161

3,360

17%

Net tangible assets per security ($)

$2.50

$2.45

$0.05

2%

Distributions - (cents)

5.10

5.10

-

-

Final Distribution (payable 13 September 2017)

Interim Distribution (paid 15 March 2017)

5.10

4.20

0.90

21%

Total Distributions

10.20

9.30

0.90

10%

FY17 Final distribution dates

25 August 2017

Ex-dividend date

Record date

5 pm 28 August 2017

Payment date

13 September 2017

The Dividend and Distribution Reinvestment Plan is operational for this distribution

Other significant information and commentary on results

See attached ASX announcement and materials referred to below.

Audit status

The Annual Financial Report is based on the Financial Report which has been audited by Ernst & Young.

For all other information required by Appendix 4E, including a results commentary, please refer to the following documents:

  • Operating and financial review

  • Financial Report

  • Results presentation and media release

Leanne Ralph Company Secretary

22 August 2017

INGENIA COMMUNITIES HOLDINGS LIMITED A.C.N. 154 444 925 FINANCIAL REPORT YEAR ENDED 30 JUNE 2017

www.ingeniacommunities.com.au

Registered Office: Level 9, 115 Pitt Street, Sydney NSW 2000

Ingenia Communities Holdings Limited Table of Contents Year ended 30 June 2017 CONTENTS

Page 2

Directors' Report 3

Auditor's Independence Declaration 30

Consolidated Statement of Comprehensive Income 31

Consolidated Balance Sheet 33

Consolidated Cash Flow Statement 34

Consolidated Statement of Changes in Equity 35

Notes to the Financial Statements 36

  1. Summary of significant accounting policies 36

  2. Accounting estimates and judgements 47

  3. Segment information 48

  4. Earnings per security 51

  5. Revenue 52

  6. Finance expense 52

  7. Income tax expense 53

  8. Trade and other receivables 54

  9. Inventories 54

  10. Investment properties 55

  11. Assets and liabilities held for sale 61

  12. Plant and equipment 61

  13. Intangibles 62

  14. Deferred tax asset and liabilities 62

  15. Trade and other payables 63

  16. Borrowings 63

  17. Retirement village resident loans 64

  18. Issued securities 65

  19. Reserves 66

  20. Accumulated losses 66

  21. Commitments 67

  22. Contingent liabilities 67

  23. Share-based payment transactions 67

  24. Capital management 69

  25. Financial instruments 70

  26. Fair value measurement 77

  27. Auditor's remuneration 78

  28. Related parties 78

  29. Company financial information 79

  30. Subsidiaries 80

  31. Notes to the cash flow statement 82

  32. Subsequent events 83

Directors' Declaration 84

Independent Auditor's Report 85

Ingenia Communities Group published this content on 22 August 2017 and is solely responsible for the information contained herein.
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