28 RACING AUSTRALIA ANNUAL REPORT 2025 FINANCIAL REPORT CONTENTS Directors’ Report 29 Lead Auditor’s Independence Declaration 33 Statement of Profit or Loss and Other Comprehensive Income 34 Statement of Financial Position 35 Statement of Changes of Equity 36 Statement of Cash Flows 36 Notes to the Financial Statements 37 Director’s Declaration 48 Independent Auditor’s Report 49
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