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Portfolio flexibility drives strong FY25 results and inc

Full Year Results25 August 2025GNEUtilities

Market/media release

26 August 2025

NZX: GNE / ASX: GNE

Portfolio flexibility drives strong FY25 results and increased energy security for New Zealand

Financial Summary



12 months, June 2025 12 months, June 2024 Change

Normalised EBITDAF 1

NZ$470.4m NZ$413.1m +14%

Reported EBITDAF 2

NZ$454.3m NZ$407.2m +12%

Gross Margin

NZ$863.5m NZ$770.3m +12%

Net Profit after tax

NZ$169.1m NZ$131.1m +29%

Operating Expenses

NZ$409.2m NZ$363.1m +13%

Earnings Per Share

15.5 cps 12.2 cps +27%

Total Dividends Per Share

14.3 cps 14.0 cps +2%


Strategy Execution Highlights


- Delivered 10-year Huntly Firming Options (HFOs) signed with Meridian, Mercury and Contact for 150 MW, subject

to regulatory review.

- Delivered Gen35 strategy acceleration with credible pathway to mid-to-upper $500m EBITDAF by FY28.

- Delivered the Lauriston solar farm operational; Edgecumbe and Leeston progressing to FID.

- Delivering stage 1 BESS, construction of the 100 MW/200 MWh Huntly Battery Energy Storage System (‘BESS’),

due for completion in Q1 FY27, with feasibility work underway for a second 200 MWh stage.

- Delivered full acquisition and delivered integration of Ecotricity; majority stake in ChargeNet secured.

- Delivered retail simplification, completed, improved customer satisfaction and brand equity.

- Delivered strategic fuel reserve established at Huntly Power Station (HPS) with 600 kt of coal.

- Delivered hot water control trial and LED bulb distribution, delivering scalable demand flexibility.

- Continuing biomass supply chain development to support long-term coal displacement at HPS.




FY25 Operating Environment


FY25 was marked by high volatility across the energy sector. Declining gas availability, low hydrology and increased

reliance on thermal generation tested the resilience of the sector. Genesis responded by flexing its portfolio to support

both its customers and the wider market, with Huntly Power Station playing a central role in maintaining national energy

security.


Genesis accelerated the delivery of Gen35, focusing on achieving near-term earnings growth and establishing a clear

pathway to long-term earnings resilience and growth beyond FY28. This will be supported by overall market expansion

and improving margins from existing activities. The flexibility provided by Huntly Power Station and hydro schemes

enhanced earnings resilience during both wet and dry periods, as demonstrated through FY25.


During dry periods, Genesis ran all three Rankines and used fuel flexibility to cover customer needs and support the

wider market. Unit 5 provided baseload generation at about 60% capacity, with the remaining 40% used to toll gas from

other operators. Unit 6 was upgraded to switch between gas and diesel, enhancing its peaking capability. Genesis also

maintained a strategic fuel reserve and signed long-term HFOs to support national energy security.


Retail operations delivered improved performance, driven by a focus on simplification, efficiency, and value over

volume. A lower-cost operating model was implemented, with the reduction of approximately 200 roles, while strong

customer satisfaction metrics were maintained. A single-brand strategy was adopted, and we are in the process of

consolidating Frank and Ecotricity under the Genesis brand to enhance market clarity, alignment, and operational

efficiency.


The integration of Ecotricity will enhance Genesis’ presence in the commercial and industrial segment, while the

investment in a majority stake in ChargeNet secured a strategic foothold in the fast-growing electric vehicle charging

market. Genesis also completed a large-scale demand flexibility trial involving over 17,000 customers, shifting hot water

load away from peak periods and freeing up over 50 MW of peak capacity.


The LPG business delivered a strong performance in FY25, generating $65 million in gross margin, underpinned by stable

sales volumes across our customer base and continued high levels of network reliability. This solid result reflects LPG's

important role as a secure energy source in an increasingly constrained natural gas market environment, positioning

the business to capitalise on ongoing market opportunities while maintaining our commitment to providing reliable

energy solutions to our customers.


Technology transformation progressed with billing and CRM platform upgrades, financial management system upgrade

and a project to enhance our trading and risk management system. FY26 will see a peak in digital project investment,

with delivery of the new billing and CRM platform, finance management system upgrade and enhanced trading and risk

management systems.


Group Financial Performance


Group revenue increased on the prior year, reflecting a combination of higher wholesale electricity prices, the

contribution from Ecotricity following its full acquisition in November 2024 and higher transmission and distribution

costs that are passed through to customers in line with regulatory requirements


Gross Margin increased by 12%, supported by improved retail netbacks, portfolio optimisation, and higher asset

availability. Gross margin absorbed a significant increase in fuel costs, largely driven by the cost of Gas and Coal within

a very constrained gas market.


Net Profit After Tax (NPAT) was $169 million, up from $131 million in FY24. This 29% uplift on the prior year was off the

back of leveraging our portfolio flexibility, produced 30% more electricity than planned during winter 2024, cost out

and valuation changes.


The Debt Leverage Ratio improved to 2.6x (from 2.7x) and within the Company’s BBB+ credit rating. The Board has

declared a final dividend of 7.17 cents per share, taking the total FY25 dividend to 14.3 cps




Netback Commentary


Genesis delivered a strong uplift in Group Gross Margin in FY25, underpinned by a material improvement in retail

netback across all customer segments and fuels. The strategic focus on margin over volume continued to deliver results,

with targeted customer acquisition, product simplification and pricing optimisation driving higher unit margins.


Electricity netback improved significantly while Commercial and Industrial customers contributed strongly, with tailored

energy solutions and hedging strategies enhancing profitability. Residential and SME segments also saw an uplift,

reflecting disciplined pricing and improved operational efficiency. Electricity netback was also supported by the

integration of Ecotricity.


Gas and LPG netbacks also contributed positively, with Genesis leveraging its portfolio flexibility to manage fuel costs

and pass-through value to customers. LPG in particular, is now transitioned to a standalone business unit to unlock

further strategic value.


Customer electrification initiatives, including EV plans and flexible load programs, further supported netback growth by

aligning customer demand with portfolio generation. The successful hot water control trial and LED bulb distribution

programme demonstrated scalable demand flexibility, reducing peak load and enhancing portfolio economics.


The retail business also achieved a NZ$65 million uplift in gross margin. This was achieved despite inflationary pressures

and higher transmission and distribution costs, which were largely passed through to customers. The result reflects

Genesis’ ability to protect and grow margin in a volatile market environment.


Overall, Genesis’ netback performance in FY25 highlights the effectiveness of its Gen35 strategy in driving sustainable

earnings growth through margin enhancement, portfolio optimisation, and disciplined cost control.


Sustainability & Community


Genesis invested $5.6 million in community initiatives during the year, more than doubling the prior year’s contribution.

This coincided with the launch of a 10-year Community Investment Framework aligned with our long-term objectives,

focusing on positive social and environmental outcomes for communities connected to Genesis’ generation assets.


Employee engagement remained high at 79%, exceeding national benchmarks, with 86% trusting in their leaders and

91% reporting they feel safe at work. ISO 45001 accreditation was also achieved, reflecting Genesis’ ongoing

commitment to maintaining high standards of health, safety, and wellbeing.


While total emissions rose to 3,587ktCO2e (scopes 1, 2, and 3) from 3,231 ktCO2e in FY24, this was due to higher

thermal generation during periods of low hydro and wind availability to support New Zealand's energy security. The

underlying trend remains towards lower baseload emissions as new renewables displace gas generation over time.

Genesis remains committed to achieving net zero by 2040 and is actively pursuing biomass and other low-emission fuel

alternatives.


Capital Management & Outlook


Genesis remains committed to delivering a balanced yield-plus-growth strategy, maintaining a BBB+ credit rating, and

investing in renewables, flexible generation and digital infrastructure to support New Zealand’s energy transition.


Stay-in-business capex increases from FY25 to a range of between $130 million - $140 million, with investment to

prolong the life of the Huntly scheme and maintain a high level of asset reliability. Growth capex outlook of up to $300

million will be allocated to renewables opportunities.


Guidance for FY26 normalised EBITDAF is in the range of $430 million - $460 million, subject to hydrological conditions,

gas availability, plant reliability, and stable market conditions.




Genesis Investor Day is scheduled for 26

th

- 27

th

November 2025.


Commentary and Quotes from Malcolm Johns


“The Company navigated four very different quarters, with gas supply declining faster than forecast and the need to

support other generators during the winter of 2024. The year saw periods of extreme dryness in the first and third

quarters, with Huntly’s three Rankine units running at high capacity to meet customer needs and support the wider

market. The Company’s ability to switch between fuels, including gas, coal and diesel, proved essential in responding to

market volatility. This fuel flexibility is expected to become increasingly important as the gas market becomes less

reliable and fluctuating wind and hydro generation contribute to greater price volatility. Despite these headwinds,

Genesis’ portfolio flexibility enabled the delivery of a solid financial result.”


“Huntly Power Station once again played a critical role in ensuring both earnings resilience and security of supply for

New Zealand. It is now widely accepted that Huntly is essential to the country’s future energy security and will remain

a core asset within the Genesis portfolio. HPS is now backing up national wind generation more often than it is backing

up dry hydro periods. Energy security is required across minutes, hours, days, weeks and months, and HPS has asset

and fuel flexibility to monetise the full spectrum. Hydro generation also provided significant value, leveraging the

geographic diversity of the Company’s hydro schemes to capture rainfall in different regions and deliver between 2.6

and 3 TWh per annum.”


“Our strategy to drive earnings growth through leveraging our portfolio flexibility mitigated most of these impacts,

delivering a solid FY25 financial result.”


“The leadership team emphasised that Gen35 is focused on delivering both near-term earnings growth and a clear

pathway to long-term earnings resilience beyond FY28. This will be achieved through market growth, improved margins

from existing operations, and investment in flexible, efficient generation assets. The target of mid to upper $500 million

EBITDAF by FY28 remains in place, based on average hydro conditions and no material adverse events.”


“In retail, the business has been simplified and strengthened, with the integration of Ecotricity, consolidation under a

single Genesis brand, and the expansion of the Company’s presence in the EV charging market through a majority stake

in ChargeNet. The Company also completed a successful large-scale demand flexibility trial, further demonstrating its

ability to deliver innovative solutions for customers and the market.”


“We look forward to Investor Day in November when we will share our capital allocation plan and talk more about how

we will accelerate through Horizon 2 of Gen35, delivering our financial objectives and the wider strategy post FY28, as

we continue to play our part in New Zealand’s energy transition.”


1 Normalised EBITDAF: EBITDAF adjusted for non-routine restructuring costs ($2.4 million), acquisition costs ($2.0 million) and provision for Crown royalties settlement for Kupe

Venture Limited - PML 38146 ($11.7 million).

2 Reported EBITDAF: Earnings before net finance expense, income tax, depreciation, depletion, amortisation, impairment, unrealised fair value changes, and other gains.



ENDS

*************************

Investor contact

David Porter, Genesis Investor Relations Manager

david.porter@genesisenergy.co.nz

+ 64 20 4184 1186


Media contact

Estelle Sarney, Genesis Energy External Communications Manager

estelle.sarney@genesisenergy.co.nz

+ 64 27 269 6383

---

Investor Presentation
Malcolm Johns Chief Executive

Julie Amey Chief Financial Officer

26 August 2025

Genesis Energy FY25 Results

This presentation has been prepared by Genesis Energy Limited
(“Genesis Energy”) for information purposes only. This disclaimer

applies to this presentation. For these purposes, “presentation”

means this document and the information contained within it, as

well as the verbal or written comments of any person presenting it.

This presentation is of a general nature and does not purport to be

complete nor does it contain all the information required for an

investor to evaluate an investment.

This presentation contains forward-looking statements. Forward-

looking statements include projections and may include statements

regarding Genesis Energy’s intent, belief or current expectations in

connection with its future operating or financial performance or

market conditions. Forward-looking statements in this

presentation may also include statements regarding the timetable,

conduct and outcome of the general strategy of Genesis Energy,

statements about the plans, targets, objectives and strategies of

Genesis Energy, statements about the industry and the markets in

which Genesis Energy operates and statements about the future

performance of, and outlook for, Genesis Energy’s business. Any

indications of, or guidance or outlook on, future earnings or

financial position or performance and future distributions are also

forward-looking statements.

Forward-looking statements in this presentation are not guarantees

or predictions of future performance, are based on current

expectations and involve risks, uncertainties, assumptions,

contingencies and other factors, many of which are outside Genesis

Energy’s control, are difficult to predict, and which may cause the

actual results or performance of Genesis Energy to be materially

different from any future results or performance expressed or

implied by such forward-looking statements. This risk of

inaccuracies may be heightened in relation to forward-looking

statements that relate to longer timeframes, as such statements

may incorporate a greater number of assumptions and estimates.

Genesis Energy gives no warranty or representation in relation to

any forward-looking statement, its future financial performance or

any future matter. Forward-looking statements speak only as of the

date of this presentation.

Forward-looking statements can generally be identified by the use

of words such as “approximate”, “project”, “foresee”, “plan”,

“target”, “seek”, “expect”, “aim”, “intend”, “anticipate”, “believe”,

“estimate”, “may”, “should”, “will”, “objective”, “assume”,

“guidance”, “outlook” or similar expressions.

EBITDAF, free cash flow and ‘normalised’ balances are non-GAAP

measures. These non-GAAP measures should not be considered in

isolation from, or construed as a substitute for, other financial

measures determined in accordance with GAAP or NZ IFRS.

Genesis Energy is subject to disclosure obligations under the NZX

Listing Rules that requires it to notify certain material information

to NZX for the purpose of that information being made available to

participants in the market. This presentation should be read in

conjunction with Genesis Energy’s Integrated Report for FY25 and

Genesis Energy’s periodic and continuous disclosure

announcements released to NZX, which are available at

www.nzx.com.

While all reasonable care has been taken in compiling this

presentation, to the maximum extent permitted by law, Genesis

Energy accepts no responsibility for any errors or omissions, and no

representation is made as to the accuracy, completeness or

reliability of the information, in this presentation. This presentation

does not constitute financial, legal, investment, tax or any other

advice or a recommendation and nothing in this presentation

should be construed as an invitation for any subscription for, or

purchase of, securities in Genesis Energy.

All references to “$” are to New Zealand dollars, unless otherwise

stated.

Except as required by law, or the rules of any relevant securities

exchange or listing authority, Genesis Energy is not under any

obligation to update this presentation at any time after its release,

whether as a result of new information, future events or otherwise.

Disclaimer

2

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

The Executive Team
Malcolm Johns

Chief Executive

Ed Hyde

Chief Transformation & Technology Officer

Matthew Osborne

Chief Corporate Affairs Officer

Tracey Hickman

Chief Operating Officer

Julie Amey

Chief Financial Officer

Stephen England-Hall

Chief Revenue Officer

Claire Walker

Chief People Officer

3

Key Messages 05
Gen35 Strategy 09

People, Profit, Planet 06

Business Performance 19

Group Performance 14

Group Outlook 24

Appendices 28

Agenda

4

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
5

Growth investment ramp up across digital transformation and generation asset

infrastructure, continuing the Gen35 pathway of progress to FY28 earnings uplift

Monetisation of Huntly continues, with new ten-year firming options to underpin Rankine

life extension, bringing critical national security capacity on commercial terms, subject to

Commerce Commission review.

Good progress on business transition, ISO 45001 safety accreditation, with further

simplification from single-brand focus, operational capability outsourcing and Executive

accountabilities realigned

Continued commitment to balance Growth Investment and Dividend, with FY25 final

dividend of 7.17 cps declared, taking total FY25 dividend to 14.3 cps

Strong earnings performance with normalised EBITDAF

1

of $470m and EBITDAF

2

of

$454m delivered in a volatile year requiring significant portfolio flexibility with an impactful

organisational response

FY25 Key Messages

A year of extremes for generation, demonstrating portfolio resilience enabling strong financial performance

1. Normalised EBITDAF is adjusted for material non-routine items as per Genesis Disclosure of Non-GAAP performance measures policy. Refer appendix for reconciliation

2. EBITDAF: Earnings before net finance expense, income tax, depreciation, depletion, amortisation, impairment, unrealised fair value changes, and other gains. Refer to note

A1 in the Consolidated Financial Statements for reconciliation from EBITDAF to net profit before tax.

1

2

3

4

5

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
6

Interaction Net Promoter Score

+50

+52

pcp

Employee Engagement

79%

75%

Benchmark

Community Investment

$5.6m

$2.7m

pcp

Emissions (scope 1, 2, 3)

3,587 ktCO2e

3,231 ktCO2e

pcp

Net Profit After Tax (NPAT)

$169m

$131m

pcp

Debt Leverage Ratio

2.6x

2.7x

pcp

Dividend per Share

14.3 cps

14.0

pcp

Renewable PPAs

731 GWh

2,677 GWh

pcp

A highly engaged workforce60% uplift from Tauhara and LauristonS&P credit rating methodology

Renewable Generation

2,594 GWh

457 GWh

pcp

People, Planet, Profit

Powering Progress for People, Sustaining Our Planet, Driving Sustainable Profit

Impactfulcommunity investment

Higher coal utilisation for energy security

With DRP offered at 2.5% discount

PEOPLE

PLANET

PROFIT

Resilience through significant changeImpacted by lower annualised hydro levelsUp 29% on FY24

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
7

-

10

20

30

40

50

60

70

80

90

-

100

200

300

400

500

600

700

800

900

JulAugSepOctNovDecJanFebMarAprMayJun

Electricity GGM ($m)

GWh

HydroPPAsGasCoalRankine HFOP50 hydroElec GGM ($m)

Genesis Earnings Resilience

Reliable generation adapting to every season with Group Gross Margin resilience and fuel flexibility

•Genesis own asset actual generation by month, with P50 hydro generation illustrating periods of significant volatility

•Electricity Group Gross Margin by month. Also refer appendix for full year analysis

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
8

Directional Positioning Huntly for Future Market Security

From capacity to certainty: monetisation of market security bringing balance to future demand & supply sources

Genesis Existing vs. Future Energy Position

1. HFO: Huntly Firming Options

Residential &

Small Business

Commercial &

Industrial

Hydro

Hydro

Renewables

Renewables

Huntly

Huntly Baseload

HFOs

1


HFOs

1

Current Market Security

Future Market Security

Future Market Security

0TWh's

2TWh's

3TWh's

5TWh's

6TWh's

8TWh's

9TWh's

11TWh's

DemandFY25 SupplyFY28 Targeted Supply

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
9

Gen35 Strategy

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
10

Gen35 Initiative

FY28

GOAL

Billing and CRM re-platform

Operational across Genesis

CustomerFlexibility

Unlock 150 MW of flexibility

Electrification (EV)

Genesis customers represent 30% of EV market

Wind

Development pathway to 300 MW

Solar

Up to 500 MW developed and operational

Gas

Seasonal gas flexibility secured

Biomass

Pathway to 300 kt p.a.

BESS

100 MW/200 MWh BESS operational at Huntly

FY28 Goal

FY25 Progress

Steady progress to support Release 1 delivery in Q2 FY26

Unlocked 50 MW peak flex

9% of total EV and Hybrid plug-in market

3

are on a Genesis EV plan

Lauriston operational at 63MWp;

Progressing to FID for Edgecumbe (127MWp) and Leeston (67MWp)

Multiple opportunities being pursued

Construction underway with project forecast under budget at $135m

and commercial operations on target for Q1 FY27

CarbonaMOU signed; Foresta Term Sheet signed (180 kt p.a);

Consortia engagedfor other locations

Development work is progressing on the consented site (300MW)

FY28 EBITDAF

1


range estimate

1.Indicative FY28 EBITDAF range based on P50 hydrology conditions, no material Market changes and acceptable financial settings. Expected to deliver mid $500 million EBITDAF

2.Expected proportion of capital for allocation ifeconomic assumptions,financial settings and commercial terms are acceptable

3.Total Addressable Market in New Zealand

$25-40m

$40-60m

$40-60m

Investment

2

estimated allocation

FY25-FY30

~10-20%

~30-70%

~30-40%

Flexibility

Monetising

flexibility

Renewables

Thermal

displacement

Customer

Margin growth

Customer

Margin

growth

$25-40m

~5-10%

$40-60m

$40-60m

~50-80%

~30-40%

Gen35 8by28 Progress Update

On track for FY28 EBITDAF target of mid-$500m’s with credible pathway to high $500m’s

Customer
Flexibility

Electrification

of Transport

Billing and CRM

Re-platform

✓End-to-end testing for

the first release is

near completion

✓9% of TAM

1

are on a

Genesis EV plan

✓ >30% EV customers

via retail channels

2

✓Unlocked 50MW of

flexibility, with a

pathway to a total of

100MW by end of

FY26

150 MW

Operational across

Genesis

Genesis customers

30% of EV market

•First customer cohort

planned for go-live

early FY26

•Additional networks

on track to be added

FY26 (50MW)

•EV Flex pilot in FY26

•ChargeNet network

expansion

8 by 28 Progress

Initiatives

Progress

Next Steps

Initiative

Details

FY28

Goal

Ecobulb

13.5 MW of peak load

reduced

•261k energy-efficient

lightbulbs distributed

to customers,

employees & people

in our communities.

•Reducing energy

usage for customers

•Unlocking peak load

energy for the

market

Core Efficiency

Improved Netback/FTE

by 22% against pcp

•Continued focus on

margin uplift via

simplified, efficient

operations

•Annualised core cost

reduced by $12m

Customer

Margin growth

Customer

Margin

growth

Impact

Customer

Driving growth through performance and capability.

11

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

1. TAM: Total Addressable Market of all EV’s and Plug-in Hybrids

2

2. Includes ChargeNet retail channel

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
12

HYDRO

SECURED PPAs

SOLAR

0

1

2

3

4

5

FY28 Target

Secured Renewables (TWh)

Site

Expected

Generation

(GWh/year)

Update

Lauriston (Solar)~100Operational (February 2025)

Edgecumbe (Solar)~230Final Investment Decision target Q2 FY26

Leeston (Solar)~110Final Investment Decision target Q3 FY26

Foxton (Solar)~345In fast-track consenting process

Kaiwaikawe (Wind) ~225First generation Q3 FY27

Waipipi (Wind) ~450Operational (March 2021)

Tauhara

(Geothermal)

~549Operational (January 2025)

Huntly BESS

(Storage)

n/aUnder construction (Q1 FY27; 200 MWh)

Renewables

A credible pathway to deliver of renewable energy

Renewables

Thermal

displacement

12

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

Transitioning Baseload Gas
Earnings resilience driven by fuel flexibility

Flexibility

Monetising

flexibility

-10

0

10

20

30

40

50

60

Aug23Nov23Feb24May24Aug24Nov24Feb25May25

Fuel Cost $/GJ

Gas and Coal Market Prices ($/GJ)

Daily emsTradepoint Gas Price (excludes carbon)Newcastle Coal Price

0

0.5

1

1.5

2

2.5

FY26FY27FY28FY29

TWh

Transitioning baseload gas generation

(TWh)

Gas ContractsMarket Purchases of Gas, Coal and/or Biomass TargetRenewables

.... ensuring optimal commercial decisions on generation fuel

Gas price drives fuel flexibility choices...

13

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

FY25
Group Performance

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
15

1.Revenue: inclusive of realised non-hedge accounted electricity derivatives of $57m ($16m pcp)

2.EBITDAF: Earnings before net financing, income tax, depreciation, depletion, amortisation, impairment, unrealised fair value

changes and other gains and losses

3.Normalised EBITDAF is adjusted for material non-routine items as per Genesis Disclosure of Non-GAAP performance measures

policy. Refer appendix for reconciliation

4.FY26 digital investment spend of $33m, less a baseline annualised average spend of $15m

FY25FY24

Variance

Revenue

1

$3,720m$3,064m

21%

Gross Margin

$864m$770m

12%

Margin %23%25%

OPEX: Operations

$(376)m$(348)m

8%

OPEX: Digital Investment

$(33)m$(15)m

114%

Reported EBITDAF

2

$454m$407m

12%

Margin %12%13%

Normalised EBITDAF

3

$470m$413m

13%

Margin %13%13%

Reported EBIT

$304m$272m

12%

Reported NPAT

$169m$131m

29%

Dividend Per Share

14.3 cps14.0 cps

%

Earnings Per Share

15.5 cps12.2 cps

%

FY25 Group Reporting Earnings

Earnings resilience, supporting a $33m digital project investment for future benefit realisation

•Reported EBITDAF of $454m ($407m pcp) increases to $488m ($413m pcp)

on a like-for-like basis after normalising

3

for non-routine costs of $16m ($6m

pcp) and adjusting for the temporary ramp up in digital investment of $18m

4

•Revenue: uplift largely from higher electricity spot prices, Ecotricity, and a 12%

increase in transmission & distribution costs for pass through to Customers.

•Gross Margin: an overall 12% uplift, although significantly higher fuel cost

from more thermal generation has impacted gross margin %

Refer Gross Margin analysis on slide 16

•Operations Expenses: includes $9m for Ecotricity operating cost and $16m of

non-routine expenses in FY25 for a Kupe royalty provision, restructure and

acquisition costs. Refer Operating Expenses analysis on slide 16

•Digital Investment: ramp up in technology projects as per Gen35 Technology

Delivery strategic pillar. Refer Operating Expenses analysis on slide 16

•Reported NPAT: higher earnings from EBITDAF uplift, lower net financing cost,

lower effective tax rate and lower impairment expense - offset in part by

revaluation and fair value adjustments. Refer appendix for further details

•Final Dividend declared, taking total FY25 dividend to 14.3 cps (imputed to

100%) and reinforcing Investor Day 2023 commitment to balance growth

investment and yield returns

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
16

149

28

15

64

28

18

61

People

Software / Support

Digital investment

Maintenance / Property

Direct costs

Consultants

Other

FY25 Group Gross Margin (GGM) movement ($m)

•Generation: upside from 247 GWh higher generation volumes, with 331 GWh

higher thermal generation offset by 76 GWh lower hydro, and supplemented by

60% higher PPA volumes from Tauhara and Lauriston (Waipipi on par)

•Fuel: higher coal and carbon costs within a constrained gas market, intensified

by extreme winter 2024 conditions bringing a further $59m of unmitigated

downside

•Retail Margin: value over volume strategy delivering higher netbacks across

all segments, coupled with uplift from Ecotricity (from November 2024)

•Portfolio: upside from leveraging flexibility value driver to optimise long and

short portfolio positions

•Other: upside from higher asset availability and favourable timing of oil sales

158

32

33

64

28

21

74

Group OPEX by Spend Category ($m)

•People

1

: reflects a 7% reduction in core FTE, offset by uplift post Ecotricity

acquisition, non-routine restructure costs and circa 4.5% wage/salary inflation

•Software / Support costs: up 15% with new services and contractual increases

•Digital Investment

2

: ramp up in technology software projects including Retail

billing system and Finance system replacement and uplifts

•Maintenance

3

/ Property:overall in line with prior year

•Consultants and Professional Services

4

: overall up 12% with a range of

feasibility and industry related studies

•Other: includes increase in provision for royalty differences settlement ($12m)

1.Excludes FTEs dedicated to digital projects – refer Digital Investment classification

2.Net of $6.5m customisation and configuration costs deferred to prepayments, to be expensed over the life of the project.

3.Includes thermal and renewable maintenance, materials and contractors

4.Excludes consultants dedicated to digital projects – refer Digital Investment classification

FY25: $409m

FY24: $363m

FY25 Group Gross Margin and OPEX

Gross Margin Trends and Opex Insights: A Clearer View of Performance

14

770

34

(147)

65

128

864

FY24 GGMGenerationFuelRetail MarginPortfolioOtherFY25 GGM

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
17

FY25 Growth: Investment

$113m ($24m pcp)

•$64m ChargeNet (Nov 2024)

•$12m Ecotricity (Nov 2024)

•$27m Forestry investments

•$10m Lauriston solar

Capital Management

FY25 Operations Free Cash Flow (FCF) ($m)

FY25 Stay-in-Business CAPEX

1


$86m ($79m pcp)

•$60m generation asset maintenance

•$7m LPG fleet and depot improvements

•$7m digital projects

•$6m Kupe JV asset maintenance

•$6m technology support & corporate

FY25 Growth: CAPEX

1


$52m ($63m pcp)

•$37m Battery (BESS)

•$15m Solar development

expenditure

FY25

Sources & Use of Funds ($m)

Debt

drawdown

3

Operations

FCF

Growth

Capital

(CAPEX /

Investment)

Dividend

(net of DRP)

147

22

112

165

116

SourcesUses

Cash

reserves

1. Stay-in-Business and Growth CAPEX are on an accounting basis. FCF is cash. 2. Lease costs are exclusive of interest component of lease payments, this is reported within Net finance costs. 3. Debt drawdown includes $10m for the unwind of the lease costs

Significant utilisation of operations cash for replenishment of national energy storage

FY25 Coal Replenishment

454

70

(143)

(64)

(74)

(10)

(86)

147

FY25 EBITDAF

Reverse

non-cash

InventoryTax paid

Net finance

cost

LeasesSIB CapexFY25 Op FcF

50

100

150

200

250

300

350

400

450

500

550

600

306 kt

888 kt

Opening

1 Jul 24

PurchasedUtilisedClosing

30 Jun 25

1,400 kt

818 kt

$51m

$192m

Largely timing

differences in

working capital

and provisions:

2

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
18

1,247

1,276

1,352

1,284

1,224

1,348

173

175

355

320

271

350

3.1x

2.9x

2.7x

2.2x

2.7x

2.6x

0

500

1000

1500

2000

FY20FY21FY22FY23FY24FY25

Net DebtLiquidity HeadroomNet Debt : EBITDAF

Group Net Debt ($m)

1

, Liquidity Headroom ($m) and Leverage

2

1.Net Debt: Total drawn Borrowings, less Cash, less Fair Value Adjustments

2.Leverage: Adjusted Net Debt/EBITDAF (12 month preceding). Adjusted net debt: net debt less 50% of Capital Bonds plus reported rehabilitation & restoration provision

3.A $285m and $240m Green Capital bonds are scheduled to mature in FY52 and FY54 respectively

•Commitment to investment grade credit rating, reaffirmation by S&P Global in December 2024 at BBB+ with stable outlook

•Liquidity headroom maintained as levels above Treasury Policy to provide further financial resilience against volatility from undrawn, committed facilities

•Good progress on revised Capital Management strategy and implementation plan, for presentation at Genesis Investor Day 2025 in November 2025

Financial Resilience

Strong Foundations, Steady Performance: Navigating Uncertainty with Confidence

Group Borrowing Maturation to FY30

3

profile of facilities secured as at 30 June 2025

0

500

1,000

1,500

2,000

Jun 25Dec 25Jun 26Dec 26Jun 27Dec 27Jun 28Dec 28Jun 29Dec 29

Green Capital BondsWholesale BondsGreen Retail BondsBank debtUSPP

FY25
Business Performance

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
20

Portfolio & Channel: delivering stronger returns

We’re prioritising Margin over volume

Actively rebalancing the portfolio towards segments that

deliver stronger margin.

Delivered $65m of margin uplift in FY25.

We’re improving the Shape of customer demand

Better alignment between customer load and generation

is freeing up capacity and reducing peak costs – enabled

through targeted acquisition, scaling customer flex and

new products to improve group gross margin.

We’re Simplifying our business

Cost take-out, rationalisation of customer acquisition

channels, single-brand consolidation – all reducing

duplication, reducing costs and enabling efficient scaling.

Delivered $12m of baseline OPEX savings in FY25.

Grow Core

Value

Higher netback achieved

across all segments and

fuels, with a continual

focus on margin

enhancement and OPEX

efficiencies.

Genesis Customer Connections on EV Plan

Genesis Group Solar Connections

0

5,000

10,000

15,000

20,000

Jul-24Oct-24Jan-25Apr-25Jul-25

EV ICP count

0

10,000

20,000

30,000

40,000

Jul-24Oct-24Jan-25Apr-25Jul-25

Total Genesis Solar ICP count

Ecotricity Solar ICP count

39% uplift

68% uplift

1

Retail: Executing the strategy

Sustainable results being achieved through a focus on value, simplification and scaling transition

Electricity Netback ($/MWh)

$146

$7

$2$155

FY24 Elec NetbackMargin upliftSimplification benefitsFY25 Elec Netback

$/MWh

$129

$134

$139

$144

$149

$154

$159

Netback includes pass-through of $695m of Transmission & Distribution costs in FY25, uplift 12% on pcp.

1

Includes Ecotricity solar ICPs from Nov 24.

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
21

Hydro Schemes

FY20

92.9%

1


Start Reliability

pcp 86.5%

1,704 GWh

generation

pcp 2,332 GWh

$10m

CAPEX

pcp $4m

99.8%

Start Reliability

pcp 99.6%

2,588 GWh

generation

pcp 2,664 GWh

$38m

CAPEX

pcp $38m

98.1%

Start Reliability

pcp 100.0%

1,850 GWh

generation

pcp 894 GWh

$11m

CAPEX

pcp $6m

98.8%

Start Reliability

pcp 98.8%

59 GWh

generation

pcp 57 GWh

$1m

CAPEX

pcp $0m

FY25 Operations: Operational excellence

Strong operational performance driven by reliability, enabling significant portfolio flexibility

Rankine UnitsUnit 5Unit 6

1. Rankine reliability includes Unit 2 reliability of 78.9% (84.6% pcp) reflecting current asset maintenance and retirement planning

•54% reduction in recordable injuries (5 vs 11 pcp) and 28% reduction in impacted workdays (81 vs 113 pcp)

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
22

Kupe Joint Venture

Direct access to natural gas and LPG reserves for portfolio

requirements, with consistent earnings stream

Value Drivers

•Equity gas, LPG & condensate of 43 PJeof total field reserves**,

with field end-of-life remaining unchanged in the 2030’s.

•Reservoir surveillance and rig-less well intervention campaigns

to mitigate late-life production risks

•Aligned JV agenda to maximise value through late-life field

optimisation and cost management

** Based on 46% share of ‘2P’ reserves of remaining Kupe oil and gas field gross reserves

FY25 Performance (46% share)

•Sales: 6.6 PJ natural gas; 28.9 ktLPG; 160.5 kbblcondensate

•EBITDAF: $35.7m ($38.7m pcp)

•SIB Capex: $5.9m ($12.2m pcp)

•Plant Reliability: 94.2% (94.6% pcp)

•Safety Performance: TRIFR* = 0; Significant environmental

incidents = 0; Significant process safety incidents = 0

LPG Distribution

Highly resilient and consistent margin generation with strong

operational performance and room to grow

Value Drivers

•National distribution footprint with reliable regional supply chain

•86k home and business customer connections (92k pcp)

•Internationally recognised ISO 45001 certification achieved

FY25 Performance

•Gross Margin of $65m up 8% against pcp, offsetting a 4.7%

increase in delivery OPEX

•LPG sales volumes of 46.4 kt aligned with pcp

•Capex of $7.4m to replace trucks and for new Auckland depot

•26% increase in recordable injuries (34 vs 27 pcp) and 44%

increase in impacted workdays (777 vs 539 pcp)

FY25 Commercial Businesses

Unlocking value through strong performance and value drivers

*Total Recordable Injury Frequency Rate

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
23

ChargeNet Investment

Strategic investment enabling multi-year growth from

the largest electrification value pool

Value Drivers

•Leading NZ’s fast charging market with national network scale

•Leveraging first mover advantage to lock in premium locations

•Scaling efficiently through data-driven site optimisation

•Target: 20% share of est. $365m FY35 public charging value pool

FY25 Performance

•Electric Vehicle (EV) market growth up 13.5% YOY

•Sales Increased 25% YOY, delivering 31% higher revenue

•Top 100 sites average utilisation >15%, ahead of expectations

•63 high-speed chargers added across 28 sites (11MW capacity)

Forestry Investments

Providing valuable hedge for future carbon emission unit

obligations

Value Drivers

•~25,000 hectares registered with ~5,000 ha pending.

•Self-funding

•~300,000 NZUs p.a. targeted for FY30+ carbon benefits.

FY25 Performance

•57,632 NZUs received in FY25

•$27m investment in Forest Partners

•Forestry 98.8% funded

FY25 Commercial Investments

Enabling sustainable growth

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
24

Group Outlook

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
25

We remain committed to our yield-plus-growth

stock, delivering consistent returns and

sustainable long-term growth for shareholders

We are delivering on our strategy initiatives to

drive a sustainable uplift in our earnings, with

an on-going focus on our asset reliability

We continue to progress commercial

opportunities to help address national energy

security issues

We have a demonstrable pathway to deliver

mid-to-upper $500m EBITDAF by FY28

Gen35 initiatives progressing at pace on a trajectory to deliver FY28 EBITDAF of mid-to-upper $500m

FY26 Outlook and Guidance

1

EBITDAF of between [$430m and $460m] premised on P50 hydrology

A ramp up in digital investment and carbon emission cost as signalled during Investor Day 2023

Digital Investment OPEX spend of between [$55m and $65m]

A peak year for digital project investments, creating a strong foundation for future value realisation

SIB CAPEX of between [$130m and $140m]

An uplift in support of prolonging the life of the Huntly scheme, maintaining a high level of asset reliability

Growth CAPEX of up to [$300m]

Delivering on our Renewables opportunities

1.Guidance is subject to electricity and gas markets volatility, gas availability, plant availability, hydrology and other material adverse events or circumstances

2.Normalised EBITDAF: Reported EBITDAF adjusted for material non-routine items per Genesis Disclosure of Non-GAAP performance measures policy (refer appendix)

3.Like-for-Like EBITDAF: Normalised EBITDAF adjusted to reduce digital investment down to an annualised baseline of $15 million

4.Against a SIB annualised average baseline spend of $15 million

We are progressing our capital management

strategy, underpinned by a credible capital

plan and capital allocation framework

FY26

$m

Range

FY25

$m

Actual

FY24

$m

Actual

Normalised

2

EBITDAF$430m - $460m$470m$407m

Like-for-Like

3

EBITDAF$470m - $510m$488m$418m

1

2

3

4

5

4

Q & A
Malcolm Johns

Chief Executive

Julie Amey

Chief Financial Officer

26

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

Thank You

Appendix

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
29

Appendix Index

Supporting Information.

Technology & Delivery 31

Electricity and Gas gross margin breakdown 34

Capacity Contracts 32

Kupe gross margin and EBITDAF reconciliation 36

LPG and Other gross margin breakdown 35

Financial statements 37

Operational metrics 38

Glossary 39-40

Major Plant Overhauls and Upgrades 33

Reconciliation of Reported to Normalised Information 30

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
30

Reconciliation of Reported to Normalised Information

•The Group’s Disclosure of Non-GAAP Performance Measures policy (“policy”) determines the framework within which non-GAAP financial

information is determined, reported and utilised

•The Group’s objective in preparing normalised financial information is to enable the investment community to better understand the Group’s underlying

operational performance. The Group achieves this objective by providing information that:

•is representative of Genesis Energy’s underlying performance as a potential indicator of future performance;

•enables comparison across financial periods; and

•can assist with comparison between publicly listed energy companies in New Zealand.

•Non-GAAP information is prepared in accordance with the Board approved policy, and any adjustments under the policy are approved by the Board.

•Application of the Group’s “Disclosure of Non-GAAP Performance Measures Policy” in FY25 is consistent with the Board-approved approach.

FY25 ($m)CommentRevenueGross MarginExpensesEBITDAFNPAT

Reported3,662.1863.5(409.2)454.3169.1

Crown Royalty Provision

Adjust non-routine royalties’ settlement provision for Kupe

Venture Limited - PML 38146

--11.711.78.4

Organisational Restructure

Adjust non-routine costs incurred from organisation restructure

--2.42.41.7

Acquisition Costs

Adjust non-routine costs associated with the acquisitions of

ChargeNet and Ecotricity

--2.02.01.4

Normalised3,662.1863.5(393.1)470.4180.6

Non-GAAP Financial Information

FY24 ($m)CommentRevenueGross MarginExpensesEBITDAFNPAT

Reported3,047.8770.3(363.1)407.2131.1

Crown Royalty Provision

Adjust non-routine royalties’ settlement provision for Kupe

Venture Limited - PML 38146

-4.5-4.53.2

Organisational Restructure

Adjust non-routine costs incurred from organisation restructure

--1.41.41.0

Normalised3,047.8774.8(361.7)413.1135.3

Technology & Delivery
Strategic PillarProjectProgress Update

Delivery

Billing & CRM re-

platform

•First go live on track for Q1 FY26

•Recalibrating delivery plan based on solution readiness

•Overall programme on track for completion FY27

Powered Finance

•Phase 1 (General Ledger Refresh) on track for FY26.

•Tracking to full completion in FY27

Trading & risk platform

implementation

•New derivatives trading tool delivered.

•Energy Trading Risk Management, Market Modelling, and Gross Margin

Calculation on track for delivery across FY26 and FY27

•Key focus on delivering quality outcomes within the overall Technology investment target

Successful year ensuring secure, reliable solutions and enabling business transformation

31

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n

31

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
32

Asset Backed Huntly Capacity Contracts

•Swaptions, with a fixed annual capacity

premium giving the options to call energy

(Contracts for Difference)

•Fuel cost and carbon obligation sits with

HFO holder

•Industry risk reduced through monetising

capacity to support asset maintenance and

ensure Rankines available when needed

•Future opportunity to bring more Huntly

capacity contracts to Market across

different fuel types

In addition to the new 10-year HFOs, Genesis has 85MW of existing HFOs expiring December 2026 with a one-year extension option for the holder

and administered under a similar arrangement to the above

Huntly Rankine Units

Fuel Supplied

Fuel

Ordered

Fuel Supply Chain

(Coal with Biomass transition)

Electricity Market

Electricity Generated

Fuel Purchase Costs

and

Carbon Emission Units

Settlement

10-year HFO

Buyers

Generation

Revenue

HFO

Called

Carbon Emission

Units surrendered

Annual

Premium

Supporting national energy security

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
33

Major Plant Overhauls and Upgrades

Extending the life and reliabilityof ourexisting generation assets is core to Gen35

•Rangipo Unit 6 generator overhaul – 10-year overhaul

as part of the asset management lifecycle to maintain reliability. The

project also included transformer bushing replacement and the

overhaul of the turbine relief valve

•Piripaua Generator 4 and 5 penstocks – internal

recoating to extend the life of the penstocks, the project also included

an overhaul of the turbine relief valve

•Huntly Unit 1 cold survey – 4-yearly overhaul as part of the

asset management lifecycle to maintain reliability

•Huntly Unit 2 bushings – an outage to replace transformer

bushings supported the opportunity to overhaul the HP turbine blades,

reducing risk to Winter generation

•Huntly Unit 5 combustor change – to support the ongoing

reliable operation of the unit, this work also enabled a lower minimum

load and part-load efficiency gains

•Tekapo B 400V – lifecycle replacement of end-of-life

switchboards

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
34

Reported numbers have been rounded and might not appear to add or multiply.

FY25FY24Variance

Electricity Gross Margin

VolumeRate per unit$mVolumeRate per unit$mVolumeRate per unit$m

Retail Sales C&I1,782 GWh$216.663861,816 GWh$195.93356(34) GWh$20.7330

Retail Sales Residential3,005 GWh$306.449213,095 GWh$284.71881(90) GWh$21.7340

Retail Sales SME1,010 GWh$278.532811,009 GWh$258.182601 GWh$20.3521

Retail Sales Ecotricity

1

492 GWh$288.07142---492 GWh$288.07142

Wholesale Sales

2

6,245 GWh$235.871,4735,960 GWh$188.091,121285 GWh$47.78352

Derivatives Settlements632043

Ancillary Revenue89(0)

Total Revenue3,2752,647628

Generation Costs (Thermal)3,613 GWh$141.765123,282 GWh$113.95374331 GWh$27.80138

Generation Costs (Renewable)2,594 GWh--2,677 GWh--(84) GWh--

Retail Purchases6,617 GWh$210.491,3936,229 GWh$182.311,136388 GWh$28.18257

Transmission and Distribution12,496 GWh$54.8168511,879 GWh$47.79568617 GWh$7.01117

Ancillary Costs910(1)

Total Direct Cost2,5992,087512

Electricity Gross Margin676560116

Gas Gross Margin

VolumeRate per unit$mVolumeRate per unit$mVolumeRate per unit$m

Retail Sales6.83 PJ$39.952737.03 PJ$32.47228(0.21) PJ$7.4844

Wholesale Sales1.86 PJ$7.89150.21 PJ$12.8031.66 PJ($4.92)12

Emission Unit Revenue (Gas)505

Total Revenue29223161

Gas Purchases8.69 PJ$13.641197.24 PJ$9.87711.45 PJ$3.7747

Transmission and Distribution8.69 PJ$12.091057.24 PJ$12.83931.45 PJ($0.74)12

Emissions Unit Cost (Gas)19136

Total Direct Cost24217765

Gas Gross Margin5054(4)

1 Note: Ecotricity 100% consolidation occurred on 1 December 2024 and is included in Genesis metrics and performance thereafter

2


Methodology changed in FY25 to include volumes generated from customers


rooftop solar. Prior periods unadjusted as impact is immaterial.

Electricity and Gas gross margin breakdown

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
35

.

Reported numbers have been rounded and might not appear to add or multiply.

FY25FY24Variance

LPG Gross Margin

VolumeRate per unit$mVolumeRate per unit$mVolumeRate per unit$m

Retail Sales42,591 T$2,617.9511243,339 T$2,422.56105(748) T$195.397

Wholesale Sales3,826 T$1,062.0246,246 T$1,011.576(2,420) T$50.46(2)

Emission Unit Revenue (LPG)431

Total Revenue1201145

LPG Purchases46,417 T$1,065.494949,585 T$1,007.4850(3,168) T$58.01(0)

Emissions Unit Cost (LPG)551

Total Direct Cost55550

LPG Gross Margin65605

Other Gross Margin

$m$m$m

Net Carbon Active Trading0(3)3

Other Revenue437(33)

Other Costs(4)(2)(2)

Total Other Gross Margin032(32)

Total Gentailer Gross Margin79070585

LPG and Other gross margin breakdown

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
36

.

Reported numbers have been rounded and might not appear to add or multiply.

FY25FY24Variance

Kupe Gross Margin

VolumeRate per unit$mVolumeRate per unit$mVolumeRate per unit$m

Oil Sales160 Kbbl$111.7918109 Kbbl$93.661052 Kbbl$18.138

Gas Sales7 PJ$8.20547 PJ$8.0657(0) PJ$0.14(2)

LPG Sales28,860 T$548.351629,968 T$530.5416(1,108) T$17.81(0)

Other and Emissions Revenue1072

Direct Costs(25)(25)0

Kupe Gross Margin73658

EBITDAF

VolumeRate per unit$mVolumeRate per unit$mVolumeRate per unit$m

Total Gentailer Gross Margin79070585

Kupe Gross Margin73658

Genesis Energy Limited Gross Margin86377093

Operating Expenses

Employee Benefits16515213

Other Operating Expenses20618521

Kupe Operating Expenses372611

Genesis Energy Limited Operating Expenses40936346

EBITDAF45440747

Kupe gross margin and EBITDAF reconciliation

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
37

Income Statement ($m)FY25FY24Variance

Revenue

1

3,662.13,047.820%

Expenses(3,265.0)(2,653.3)(23%)

Depreciation, Depletion & Amortisation(239.1)(237.0)(1%)

Impairment of Non-Current Assets(0.9)(65.0)99%

Fair Value Change146.9146.60%

Revaluation of Generation Assets(5.6)31.8(118%)

Other Gains (Losses)6.74.743%

Share in associate& joint ventures(0.8)(3.4)76%

Earnings Before Interest & Tax304.3272.212%

Interest(76.4)(81.1)6%

Tax(58.8)(60.0)

2%

Net Profit After Tax169.1131.129%

Earnings Per Share (cps)15.512.227%

Stay in Business Capital Expenditure(86.0)(78.5)(10%)

Dividends Per Share (cps)14.314.02%

EBITDAF454.3407.212%

1

Revenue is net of realised (gains)/losses on non-hedge accounted electricity derivatives

Refer to the consolidated financial statements on pages 75 to 115 of the 2025 Integrated Report.

Balance Sheet ($m)FY25FY24Variance

Cash and Cash Equivalents81.0192.8

(58%)

Other Current Assets858.3653.031%

Non-Current Assets5,162.74,791.58%

Total Assets6,102.05,637.38%

Total Borrowings1,489.81,450.73%

Other Liabilities1,636.31,508.68%

Total Liabilities3,126.12,959.36%

Adjusted Net Debt1,347.81,223.810%

EBITDAF Interest Cover8.3x6.8x22%

Net Debt/EBITDAF2.62.7(4%)

Cash Flow Summary ($m)FY25FY24Variance

Net Operating Cash Flow311.7439.8

(29%)

Net Investing Cash Flow(239.8)(172.3)

(39%)

Net Financing Cash Flow(183.7)(134.8)

(36%)

Net (Decrease) Increase in Cash(111.8)132.7(184%)

Financial statements

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
38

Operational metrics

Retail Key InformationFY25FY24Variance

Customers with > 1 Fuel127,278150,557(15.5%)

Electricity Only Customers341,958305,34712.0%

Gas Only Customers15,67110,82144.8%

LPG Only Customers35,61229,87119.2%

Total Customers520,519496,5964.8%

Total Electricity, Gas and LPG ICPs733,410720,1041.8%

Volume Weighted Average Electricity Selling Price – Resi ($/MWh)306.4284.77.6%

Volume Weighted Average Electricity Selling Price – SME ($/MWh)278.5258.27.9%

Volume Weighted Average Electricity Selling Price – C&I ($/MWh)216.7195.910.6%

Volume Weighted Average Electricity Selling Price – Ecotricity ($/MWh)

1

288.1-N/A

Retail Netback by Segment & FuelFY25FY24Variance

Residential - Electricity ($/MWh)147.8145.01.9%

Residential - Gas ($/GJ)23.818.330.2%

Bottled - LPG ($/tonne)1,861.81,650.312.8%

SME - Electricity ($/MWh)146.5136.67.3%

SME - Gas ($/GJ)22.317.726.0%

SME - LPG ($/tonne)1,365.41,169.416.8%

C&I - Electricity ($/MWh)169.5154.110.0%

C&I - Gas ($/GJ)24.217.340.3%

Bulk - LPG ($/tonne)1,171.81,087.87.7%

Ecotricity – Electricity ($/MWh)

1

168.2-N/A

1

Ecotricity numbers include residential, SME, and C&I segments

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
39

.

Electricity

Retail Sales Residential

Sales of electricity to residential customers

Retail Sales SMESales of electricity to small business customers

Retail Sales C&ISales of electricity to commercial and industrial customers

Retail Sales EcotricitySales of electricity to Ecotricity customers

Wholesale SalesSale of generated electricity and residential rooftop solar onto the spot market, excluding PPA settlements and ancillary revenue

Total Derivative SettlementsNet settlement of electricity derivatives including PPAs, hedges, options, market making obligations and discretionary trading

Generation Costs Direct generation costs, inclusive of fuels and carbon

Retail PurchasesPurchases of electricity on spot market for retail customers

Transmission & Distribution CostsTotal electricity transmission and distribution costs, connection charges, electricity market levies and meter leasing. Excludes residential rooftop solar volumes

Gas

Retail SalesSales of gas to retail customers

Wholesale SalesSales of gas to wholesale customers

Gas CostPurchase of gas for sale (excludes gas used in electricity generation)

Transmission & Distribution CostsTotal gas transmission and distribution costs, gas levies and meter leasing

LPG

Retail SalesSales of LPG to retail customers

Wholesale LPG SalesSales of LPG to wholesale customers

LPG CostPurchase of LPG for sale

Kupe

Oil SalesSale of crude oil

Gas SalesSale of gas

LPG SalesSale of LPG

Retail

Brand Net Promoter ScoreBased on survey question “How likely would you be to recommend Genesis/ Frank Energy to your friends or family?” Calculated on 3 month rolling basis.

Interaction Net Promoter Score

Based on survey question “Based on your recent interaction with Genesis/Frank, how likely would you be to recommend Genesis/Frank to your family/friends?” Calculated on 3 month rolling basis.

CustomersElectricity, gas and LPG customers are defined by single customer view, regardless of number of connections (ICP’s)

SingleCustomerViewRepresentsuniquecustomerswhichmayhavemultipleICPs

ICPInstallationConnectionPoint, aconnectionpoint thatis bothoccupiedand hasnotbeen disconnected(Active-Occupied)

Gross Customer ChurnDefined as residential customers instigating a trader switch or home move

Net Customer ChurnDefined as percentage of residential customers that finalise in a period.

Resi, SME, C&IResidential,smallandmediumenterprisesandcommercial&industrialcustomers

B2BBusinesstoBusiness,includingbothSMEandC&I

Netback ($/MWh, $/GJ, $/tonne)

Customer EBITDAF by fuel type plus respective fuel purchase cost divided by total fuel sales volumes, stated in native fuel units (excluding corporate allocation costs and Technology & Digital cost centre)

Glossary

2 6 Au g 2 0 2 5 • F Y 2 5 R e s u l t s I n v e s t o r P r e s e n t a t i o n
40

.

Wholesale

Generation Emissions Carbon emissions due to coal and gas electricity generation

Rankine OutputElectricity generated in the Huntly Rankine units

Rankine’s Fuelled by Coal (%)TheproportionofcoalusedintheRankineunits

Total Coal Purchases (PJ)Coal purchases have been converted from tonnes to PJ using the shipments’ Calorific Value

WeightedAverage Gas Burn Cost($/GJ)Totalcost ofgas burntdivided bygeneration fromgas firedgeneration, excludingemissions

CoalUsedInInternalGeneration(PJ)Results may be revised to reflect changes in coal kilo tonnes to PJ conversion rate and volume methodology.

WeightedAverage CoalBurn Cost($/GJ)Totalcostof coalburntdivided bygenerationfrom coalfired generation,excludingemissions

Operational Coal Stockpile – closing balance (kt)The coal stockpile closing balance in tonnes at Huntly Power Station, less the Security Products Stockpile.

Security Products Stockpile – closing balance (kt)

Refers to Huntly Firming Option (HFO) and Market Security Options (MSO). Stored energy refers to virtual stockpile volumes ordered by counterparties and is

expressed in kilotonnes of coal equivalents as at period end.

Power purchase agreements (Wind / Solar)

Electricity (GWh)Energy purchased through long term agreements with generator

Average Price Received for Generation - GWAP ($/MWh)

Price received at production node

Corporate

Total Recordable Injuries12-month rolling Total Recordable Injuries including Lost Time Injuries, Restrictive Work Injuries and Medical Treatment Injuries

Employees FTENumber of full-time equivalent employees, excluding those on parental leave or a career break

Contractors FTENumber of full-time equivalent contractors, excluding statement of work contractors.

Core FTENumber of full-time equivalent employees and contractors excluding those working on time-bound digital projects.

Digital Projects FTENumber of full-time equivalent employees and contractors working on time-bound digital projects.

Total FTETotal number of full-time equivalent employees, including contractors, excluding employees on parental leave or a career break

Kupe

Oil ProductionProduction of crude oil

Oil Price realised (USD/bbl.)The underlying benchmark crude oil price that is used to set the price for crude oil sales

LPG ProductionProduction of LPG

Glossary

---

GENESIS ENERGY LIMITED
INTEGRATED REPORT 2025

The transition of Huntly Power Station to the
Huntly Portfolio gained momentum this year

with the start of construction of our first grid-

scale battery, and progress in our investigation of

biomass to displace coal.

All of this is generating a real and

lasting difference for the company,

our customers, and the country.

Our renewable portfolio also shifted into a

higher gear with the opening of our first solar

farm at Lauriston *, with three other sites in

our solar pipeline. Meanwhile, our investment

in ChargeNet has powered growth in New

Zealand’s biggest vehicle charging network,

encouraging more people to choose EVs.

* A joint venture with FRV Australia.

The CHANGE that matters is

the change that happens.

Our plans to power a

sustainable and thriving

Aotearoa are ACCELERATING.

01
GENESIS INTEGRATED REPORT 2025

PROGRESS Lauriston solar farm

in Canterbury is now generating up to

100 GWh of electricity a year, enough to

power 12,500 households.

ACCELERATING
Introduction

Welcome03

Who we are and what we do04

Gen35 – Accelerating into Horizon 205

Our strategy06

Guided by our Sustainability Framework07

Creating value for New Zealand08

Performance

Letter from the Chair and Chief Executive09

Results at a glance14

8 by 28 Scorecard15

Our Sustainable Business

Leadership61

External environment63

Sustainability Framework progress

and SDG contribution66

What matters most68

FY25 Materiality Assessment69

Key sustainability data72

Financials & Governance

Consolidated financial statements75

Independent auditor's report116

Corporate governance120

Executive remuneration123

Director remuneration132

Statutory disclosures133

New renewables17

Hydro site upgrades20

Kupe update21

Health, safety and wellbeing21

People and culture22

Transformation and Technology28

The Huntly Portfolio43

Battery construction launch44

Huntly flexibility45

Biomass progress46

Tekapo scheme reconsenting48

Community Investment Framework49

Iwi and mana whenua57

Emissions update58

Government relations59

Brand unification31

The EV opportunity31-32

Energy tech for customers32-33

Ecobulb giveaway34

PowerShout35

Electrifying business36

Brand updates37

Energy wellbeing39

Customer feedback40

Privacy41

Company

Customer

Country

02

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Genesis has a unique role in New Zealand’s transition to net zero 2050.
We’re building new renewable sources of electricity, and providing the

flexible back-up the country relies on for security of supply.

With this responsibility comes the need to be

transparent – about our opportunities, targets,

strategy and progress, and also about our

challenges, the impacts we have and how we’re

addressing those. This report strives to present

a balanced view of how we create value over

the short, medium and long term. Our Value

Creation Model (VCM) on page 8 provides a

plan-on-a-page overview.

To ensure rigour in this form of reporting,

we have used guidelines from the Global

Reporting Initiative (GRI) and the Integrated

Reporting Framework (<IR>) to report on our

material environmental, social and governance

activities. This is in addition to reporting on

our climate change risks using the Aotearoa

New Zealand Climate Standards. Genesis

Energy Limited is a climate reporting entity

under the Financial Markets Conduct Act 2013.

Our FY25 Climate Statement is here.

In FY24 we launched our Gen35 strategy (see

page 6). This report is structured around the

strategy’s three interlocking cogs that both

drive action and benefit from it – Company,

Customer, and Country.

Our Sustainability Framework is also integral

to our reporting. In the Sustainable Business

section you will find tables noting our progress

toward the framework’s goals, our contribution

Welcome to our FY25

Integrated Report

We welcome your feedback on this report.

Please contact us at media@genesisenergy.co.nz

to the six United Nations Sustainable

Development Goals to which we’re aligned,

and our Materiality Assessment – what matters

most to us and our stakeholders. You will find

comment on all these matters throughout

this report.

The other reports that complete our

Environmental, Social and Governance (ESG)

reporting suite can be found on our website:

FY25 Climate Statement

FY25 Modern Slavery Statement

FY25 Sustainable Finance Report

FY25 ESG datasheet and GRI Index

This Annual Report for the financial year ended

30 June 2025 is dated 25 August 2025 and is

signed on behalf of the Board by:

Barbara Chapman CNZM

CHAIR

Catherine Drayton

DIRECTOR

03

GENESIS INTEGRATED REPORT 2025

Artist’s impression of battery

installation at Huntly Power Station.

PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

Genesis is an energy generator and retailer supplying electricity,
natural gas and LPG to more than 520,000 customers.

The diversity and geographic spread of our

generation assets ensures our business is

resilient to supply disruption and generates

consistent earnings, meeting our customers’

increasing demand for electricity, and

supporting an increasingly renewables grid.

We’re supporting the customer-led transition

to renewable sources of energy, and giving

customers control over their consumption

through innovative products and services.

We’re also controlling the amount of energy

we have under flexible management through

technology and partnerships.

33.3%

Natural gas market share

FY24: 35.6%

22.9%

Electricity market share

FY24: 24.0%

6.6 PJ

Gas from Kupe

FY24: 7.0 PJ

520,519

Customers

FY24: 496,596

39,020

Shareholders

FY24: 40,740

6,207 GWh

Electricity generated

FY24: 5,960 GWh

1,278

Employees FTE

FY24 = 1,230

Our work is anchored by our people who are

future focused and adaptive, seeking new and

innovative ways of engaging our customers,

operating our assets, and working smarter.

We will continue to play a significant role in

supporting the country’s transition to a low-

emissions economy. Under our Gen35 strategy

we have committed to a science-based net zero

2040 target.

We acknowledge the impact our business has

on the environment and communities around

our generation sites, and strive for greater

sustainability in the broadest sense of the

word – for the environment, for people and for

New Zealand.

Who we are and what we do

Waipipi wind PPA

Kupe

46

% Share

Huntly

1,204

Peak Capacity/MW

Tongariro

362

Peak Capacity/MW

Tauhara geothermal PPA

Waikaremoana

138

Peak Capacity/MW

Tekapo

190

Peak Capacity/MW

Lauriston

63

Peak Capacity/MW

Thermal

Hydro

PPA linked to electricity

generation from this site

Solar in joint venture

arrangement

Gas

Key

04

GENESIS INTEGRATED REPORT 2025PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

Following the completion of
Horizon 1 of Gen35 by the end of

FY24 – getting the business

future fit, FY25 saw us launch

into Horizon 2 of Gen35 –

growing earnings by accelerating

our transition through to FY28.

Key to monetising this flexibility are trading

products such as Huntly Firming Options

(HFOs). In August 2025 Genesis, Mercury,

Meridian, and Contact signed detailed

agreements, subject to Commerce Commission

review, to establish a strategic energy reserve

centered on Huntly Power Station in support of

national supply security.

The agreements are in addition to HFOs and

cover a term of up to 10 years out to 2035.

They will enable retiring Rankine capacity to

remain in the market, coupled with a strategic

fuel reserve.

The agreements will also enable residual

Rankine capacity to be made available to

the broader market via further HFOs and

hedge products.

Our Company pillar saw our renewables

programme kick into a higher gear. We opened

our first solar farm at Lauriston in Canterbury,

and progressed development of three more

solar sites. Wind resource was freed up with

the sale of the ageing Hau Nui wind farm in

South Wairarapa, and we are now turning our

attention to potential new wind developments.

Under Customer, we took the significant step of

consolidating our three retail brands, Genesis,

Frank, and Ecotricity, into a single, unified

Genesis brand. This strategic move is designed

to simplify the customer experience, improve

operational efficiency and accelerate the

delivery of innovative energy solutions.

The decision to focus on one brand for all

customers reflects the company’s Gen35

strategy of providing a stronger and simpler

retail offer that supports the customer-led

transition to more renewable forms of energy.

To support our customers through the

transition, we’re partnering with them to

develop demand -side options for flexibility, and

distributed activity to put the power of energy

management in their hands.

All of this maps to the 60-95-100 formula

necessary for New Zealand to achieve its net

zero 2050 target – electricity must make up

at least 60% of total energy, provided by 95%

renewable electricity, with electricity available

to meet demand 100% of the time.

We’ve set 8by28 goals to steer us through

Horizon 2 (see page 15), focusing on things we

need to do to lift growth and build shareholder

value in a lower carbon future. Horizon 3 (FY29-

FY35) will see us create optionality to maximise

the opportunity of our future state.

Gen35 – Accelerating into Horizon 2

Gen35 has three main pillars: transitioning

our thermal generation portfolio to provide

greater flexibility for New Zealand (Country);

renewable electricity growth (Company);

and supporting the customer -led transition

(Customer). These three cogs of our Gen35

programme drive each other and propel our

strategy toward earnings growth, while we

support New Zealand toward net zero 2050.

Under our Country pillar, Huntly Power Station

began its transition to the Huntly Portfolio with

the start of construction of the first stage in our

grid-scale battery programme, and term sheets

signed with potential suppliers of biomass to

fuel the Rankines.

Our Gen35 strategy will see the Huntly site

play a versatile role in New Zealand’s electricity

system, able to flex to meet firming demand

using a mix of technologies and fuels. These

will be underpinned by coal as a transition fuel

to support energy security.

Our strategy is driven by our purpose –

Powering a sustainable and thriving Aotearoa

– and underpinned by our values: Kia Manaaki

– We Care; Kia Māia – We’re Courageous; and

Kia Kotahi – We’re Connected.

The following chapters outline our progress for

the Country, Company, and our Customers in

FY25 as we accelerate deeper into Gen35.

Gen35 - Accelerating

into Horizon 2

bit.ly/Gen35H2

05

GENESIS INTEGRATED REPORT 2025

PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

Our strategy
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KIA MANAAKI

WE CARE

We care deeply about our customers,

communities, the environment

and each other.

KIA KOTAHI

WE’RE CONNECTED

We’re many parts but one team,

and we respect our connection to our

communities and the land.

KIA MĀIA

WE’RE COURAGEOUS

We use our courage, expertise and

determination to make bold choices,

create solutions and get things done.

PEOPLE

Culture / Talent / Performance

TECHNOLOGY

Platforms / Data / Delivery

CORPORATE

Reputation / Commerciality / ESG

FINANCE

Performance / Risk / Capital

RETAIL

Core / Transition / Expand

WHOLESALE

Flexible / Renewable / Valuable

OUR IMPACT

PLANET

Tiaki Taiao, protecting the

environment, for us and those after

PEOPLE

Manaakitanga, caring and nurturing

our communities, customers, team

PROFIT

How we invest in the future and

reward our shareholders

FUTURE STATE


FUTURE FIT

RENEWABLES

Displace thermal + growth

8,300 GWh

Net zero 2040

FLEXIBILITY

1,400 MW

CUSTOMER

Empowering the

customer-led

transition

2025 >

ACCELERATED

TRANSITION

06

GENESIS INTEGRATED REPORT 2025PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

Guided by our Sustainability Framework
Achieve 1.5°C-aligned Science Based Targets by

reducing our annual emissions by more than 1.2 million

tonnes of CO₂e by FY25 (from a FY20 baseline).

Empower our customers to

reduce their carbon footprint.

Positive outcomes for nature through

partnering on conservation and restoration.

15,000 educators use STEM learning resources

or equipment off ered by the School-gen

programme (FY21-FY25 inclusive)

Support community organisations to help

families improve the warmth of their homes

and partner with others to enable fair access

to energy for New Zealanders in need.

Support our customers in vulnerable

circumstances by working with others.

Integrate te ao Māori worldview into Genesis'

culture and the way we do business and improve

the cultural capability of Genesis.

Improve the health and wellbeing of our people,

through our Me We Us – Ahau Mātou Tātou

wellbeing programme.

40:40:20 workforce gender representation (40% male, 40% female,

20% any gender identity), 50% female senior leaders.

Provide a total of 96 apprenticeship, internship

and work experience opportunities through

Ngā Ara Creating Pathways (FY22-FY25).

1

6

2

7

3

8

4

9

5

10




L

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c

a

r

b

o

n


f

u

t

u

r

e

M

o

r

e


e

q

u

a

l


s

o

c

i

e

t

y

S

u

s

t

a

i

n

a

b

l

e


b

u

s

i

n

e

s

s

Empower NZ’s

energy transition

Support customers

& communities

to transition

Protect & restore

nature

Powering

a sustainable

and thriving

Aotearoa

2025 Targets:

UN Sustainable Development Goals

Genesis’ 2025 Sustainability Framework will contribute to these SDGs

Pathways for the

future of work

Support energy

wellbeing

A safe, healthy

& diverse

workforce

A well managed

business

Robust governance

& transparent reporting

Positive relationships &

open conversations

P

l

a

n

e

t

P

e

o

p

l

e

P

r

o

f

i

t

P

e

o

p

l

e

Genesis’ 2025 Sustainability Framework supports the

company strategy, Gen35, which delivers to three impact

areas: People, Profit and Planet.

Our sustainability goals are aligned to

three pillars and underpinned by three

principles: partnerships, positive outcomes

and place-based (our local communities

and environments).

A framework for

the future

During 2025 we developed our

2028 Sustainability Framework,

Te Wao Nui, which sets out the next

evolution of Genesis’ sustainability

journey. The development of the new

Framework is underpinned by the

materiality assessment outlined on

page 68, future trends, and global

and local sustainability risks and

opportunities.

The 2028 Framework is focused on

how we are transitioning our business

and supporting our customers,

communities and people to transition

to a low carbon future, supporting

energy wellbeing and building on our

sustainable business foundations.

More information can be found on

our website. Progress on the 2028

Framework will be referred to in

future Integrated Reports.

Our Framework is informed by the United

Nations Sustainable Development Goals

(SDGs). This report outlines our progress

towards these targets – see more detail

on page 66.

07

GENESIS INTEGRATED REPORT 2025

PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

E
x

t

e

r

n

a

l


E

n

v

i

r

o

n

m

e

n

t

Impacts

Company

Improved value for shareholders

+


See pages 9, 14

Support NZ’s generation to 95%

renewable

+


See page 17

A safe, healthy and diverse

workforce

+


See pages 21, 22

Customer

Support NZ’s energy system to 60%

electrification

+


See page 31

Customers contribute to a smarter,

more efficient energy system

+


See page 33

Country

Huntly Portfolio to leverage value

from flexibility, and support NZ’s

electricity system to 100% reliability

+


See page 43

Genesis committed to science-

based net zero 2040 target

+


See page 58

Constructive relationships with iwi,

communities and stakeholders; more

young people inspired by STEM

+


See pages 26, 49, 5 7, 59

Support for healthy waterways and

improved biodiversity

+


See pages 51, 55

Outputs

Financial growth and

shareholder returns

+


See pages 9, 14

Energy for our

customers and the

wholesale market

+


See pages 17, 43

Flexible generation

+


See page 43

Technology for

customers and our

business

+


See page 28

Care of our customers

and employees

+


See page 22, 39

Support of STEM

careers and warm

homes

+


See pages 39, 49

Support of waterways

and biodiversity

+


See pages 51, 55

W

e

a

t

h

e

r

E

n

e

r

g

y


t

r

a

n

s

i

t

i

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n

C

o

m

p

e

t

i

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n

T

e

c

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o

l

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g

y

S

u

p

p

l

y


C

h

a

i

n

R

e

g

u

l

a

t

i

o

n

46% interest in

Kupe gas field

Electricity generation -

baseload and firming

Grow demand

for energy from

customers

Wholesale market

participation

Develop new

renewable

generation

What we do

Innovation

to help

New Zealand

electrify

Relationships

for nature

Relationships

with iwi, communities,

stakeholders and

employees

How we

do it

Creating value for New Zealand

Our purpose: Powering a sustainable and thriving Aotearoa

Inputs

Finance

A healthy balance

sheet and access

to capital supports

our operations

and investment

in New Zealand’s

sustainable future

People

Our team’s skills,

diversity and

commitment

Assets

Our power schemes,

LPG networks,

customers and our

share in the Kupe

gas field

Intelligence

Technology innovations

and technical expertise

for our customers and

our business

Nature

Resources we use and

environments in which

we generate electricity

Relationships

With iwi, our

customers, suppliers,

communities and

stakeholders

08

GENESIS INTEGRATED REPORT 2025PerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountryIntroduction

Strategy execution completed during FY25
means we are now on track to deliver mid to

upper $500m EBITDAF by FY28, based on

average hydro conditions and subject to no

major plant outages or material changes in the

trading or regulatory environments.

The centre of our portfolio flexibility remains

Huntly Power Station (HPS), which once again

came to the fore in ensuring both earnings

resilience and security of supply for New

Zealand. It is now widely accepted that Huntly

is essential to future national energy security

and will remain an essential part of our portfolio

to grow future value.

Our hydro generation schemes also play

a crucial role, albeit they appear to not be

fully valued by the market. Our schemes are

geographically spread and able to capture

rainfall in different parts of the country.

They combine to produce about 2.6-3 TWh

a year and can flex between baseload and

firming roles

The flexibility provided by HPS and our hydro

schemes drives earnings resilience through

both wet and dry periods, evidenced through

FY25. We will maximise this resilience as we

move forward through Gen35.

During the dry periods of quarters one and

three we were able to run all three Rankines

and use our fuel flexibility to cover our own

customer needs and support the wider market.

Unit 5, a 403MW combined cycle gas turbine,

continued to provide baseload generation at

about 60% capacity. We used the other 40%

to take advantage of a volatile gas spot market

and demand from other operators to toll their

gas through a more efficient plant.

Letter from the Chair and Chief Executive

FY25 was a challenging year with four very different quarters,

gas declining faster than forecast and other generators needing

support during winter 2024.

Our strategy to drive earnings growth through leveraging our

portfolio flexibility mitigated most of these impacts, delivering

a solid FY25 financial result.

$470m

Normalised EBITDAF

2

FY24: $413m

$454m

Reported EBITDAF

1

FY24: $407m

$169m

Net Profit After Tax (NPAT)

FY24: $131m

14.3cps

Total Dividend relating to FY25 result

FY24: 14.0cps

Malcolm Johns

CHIEF EXECUTIVE OFFICER

Barbara Chapman CNZM

CHAIR

1. Reported EBITDAF: Earnings before net finance expense,

income tax, depreciation, depletion, amortisation, impairment,

unrealised fair value changes, and other gains. Refer to note

A1 in the Consolidated Financial Statements on page 85 for

reconciliation from EBITDAF to net profit before tax.

2. EBITDAF adjusted for non-routine restructuring costs

($2.4 million), acquisition costs ($2.0 million) and provision for

Crown royalties settlement for Kupe Venture Limited - PML

38146 ($11.7 million).

09

GENESIS INTEGRATED REPORT 2025

IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

Capital and dividend
Gen35 is focused on earnings and

multiple growth.

Earnings growth will be driven through cost

control and productivity growth, maximising

our existing portfolio through investment

in technology and people to lift our Group

Gross Margin outcomes and accessing new

lower cost generation through PPAs, joint

ventures with PPAs, and developing our own

renewable assets.

The Board remains committed to maintaining

a BBB+ credit rating over the long term

while delivering a balanced yield plus

growth strategy.

Retail

IImproved performance of our retail

business contributed directly to our financial

performance. Our teams completed the major

changes signalled earlier, simplifying our

product range and delivery processes. While

this resulted in about 200 fewer roles in our

core retail business, as previously indicated,

the professional way in which our people

handled the changes meant we also delivered

improved netback, customer satisfaction,

brand preference and net promoter scores.

During FY25 we acquired the remaining 30% of

Ecotricity, giving us the ability to integrate its

predominantly commercial and industrial (C&I)

customer volume with Genesis to optimise

operating structures. Ecotricity will be a

product concept Genesis will continue to offer.

The team at Ecotricity has developed a valuable

customer base, some powerful propositions

and deployed the Robotron customer platform

in a productive way, particularly for the

C&I market.

Electric Vehicles (EVs) remain a growing

future value pool and attractive channel to

market for electricity. We invested heavily

alongside New Zealand’s largest charging

station operator ChargeNet to build our EV

customer proposition and value growth, and

when ChargeNet went to market for growth

capital we decided to execute a defensive

majority position to protect our investment and

market position.

ChargeNet is New Zealand’s largest and

fastest-growing rapid-charge network with

strong optionality on high-value charging sites

across New Zealand. Having taken a majority

position, Genesis can maximise access to a

premium charging network and control our

EV strategy and infrastructure position in

the future.

During FY25 Genesis announced the decision

to move to a single brand strategy. Frank

and Ecotricity will move under the same

corporate and retail strategy as Genesis.

This brings clarity of purpose and investment

to our market presence, strengthens

cultural alignment, assists retail product and

operations simplification, and supports our

drive to increase customer service and focus

our products and services on helping our

customers electrify their lives at home and

at work.

Financial performance

Despite a dynamic year, and the impact of

the Methanex gas purchase in Q1, our team

delivered normalised EBITDAF of $470m.

Winter 2024 saw wholesale prices spike as gas

declined more sharply than anticipated, hydro

lakes ran low and wind dropped out. HPS and

its solid-fuel reserves once again kept the lights

on, and we took the risk of buying more gas

from Methanex to run Unit 5 at full capacity to

support market stress caused by the decline in

hydro generation.

Q1’s dry period then gave way to Q2’s wet

period. This meant we had an oversupply of gas

until the Methanex supply came to an end. This

positively affected national energy supply but

negatively affected earnings.

Although rain restocked the hydro lakes in Q2,

they experienced some of their lowest inflows

on record in Q3. Pleasingly the sector began

using Huntly generation early, around the end

of January 2025. This allowed more water to be

stored for winter. It was a clear sign the lessons

of winter 2024 were being put into effect.

While demand response from major electricity

users provided about 190 GWh of demand

relief, the Rankines provided about 1,000 GWh

of extra electricity; the Rankines had five times

the impact of industrial demand response.

Through all this, our teams skilfully flexed

our portfolio to make the most of changing

conditions, while protecting our customers

from price volatility through fixed-price

contracts and hedges.

Unit 6, a 51 MW fast-start peaker, was

upgraded to be able to switch instantly

between gas and diesel, allowing it to play a

firming role on diesel when gas is not available

from the market and do so at a competitive

price. Huntly Power Station can currently store

about one million litres of diesel on site and we

are investigating options to increase this.

Fuel flexibility remains a key strength of HPS

and the overall Genesis portfolio. It will remain

so over the coming years as the gas market

becomes less reliable, and fluctuating levels

of wind and rain drive greater price volatility

into the market. Thermal back up to provide

electricity security and price stability will

become more important over the next decade,

however generation profiles are likely to

become more asymmetric for some assets with

much higher thermal capacity needed during

dry periods with low wind. HPS is now backing

up national wind generation more often than

it is backing up dry hydro periods. Energy

security is required across minutes, hours, days,

weeks and months, and HPS has asset and fuel

flexibility to monetise the full spectrum. We

will continue to invest in HPS and other flexible

asset options to ensure the Genesis portfolio

does not peak or firm short, and to offer firming

products to all market participants.

During FY25 we accelerated delivery of Gen35,

focused on delivering near-term earnings

growth and a demonstrable pathway to long-

term earnings resilience and growth beyond

FY28. This will be driven by both overall

market growth and improving margins from

existing activity.

“The Board remains

committed to maintaining

a BBB+ credit rating over the

long term while delivering

a balanced yield plus

growth strategy.”

10

GENESIS INTEGRATED REPORT 2025IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

We successfully completed a 10-month hot
water control trial, enabling more than 17,000

customers to shift water heating to off-peak

periods without affecting availability. Using

Kinergy and GridSmart technology, the

programme delivered more than 50 MW of

flexible load and shifted 1.43 GWh of energy,

equivalent to the annual usage of 200 homes.

With 32% of morning and 14% of evening peak

load shifted, the trial demonstrated strong

customer interest and validated the potential

for scalable demand flexibility, supporting

Genesis’ Gen35 strategy and national

decarbonisation goals.

Our customers, employees and people in our

communities also benefited from our giveaway

of more than 261,600 LED lightbulbs, helping

them save up to $100 a year on power bills

while potentially reducing peak energy demand

by approximately 13.5 MW.

Customer satisfaction remains high. Overall,

the Genesis group (Genesis and Frank

combined) achieved a brand equity score of

43%

1

, up from 40% in FY24, and retaining our

ranking of first in the energy market. Genesis

also ranks first for awareness of our EV plans

across both Home and Business markets,

supporting acceleration of activity in this high-

value segment.

Electricity prices

Wholesale electricity prices are driven by both

supply and demand, and risk. Prices during

Q1 of FY25 were a symptom of both factors.

Gas declined rapidly and New Zealand now

has about 40% less gas than a few years ago;

this is playing into prices for both gas and

electricity customers.

Generation development

New Zealand has about 10,000 MW of

electricity generation to serve demand of about

40 TWh pa. Announced new developments

total about 40,000 MW across 105 potential

generation developers.

We assume the market will continue to deploy

capital rationally. We might see short periods

of over or under capacity as we build for

future demand.

About 80% of announced projects are for

intermittent generation (solar and wind). This

will drive increased price volatility and require

large amounts of firming to achieve energy

security and price stability.

Now that market uncertainties like Lake

Onslow and the long-term future of the

New Zealand Aluminium Smelter have been

settled, clear demand growth signals and a

stable regulatory environment will be essential

to New Zealand not only attracting new capital

but also converting it to new generation.

Transformation and Technology

During FY25 we continued to advance our new

billing and customer relationship management

(CRM) platform in our retail business with

our first go-live date due imminently. This sits

alongside our financial management system

replacement and a new electronic trading and

risk management suite of services.

We continue to expect non-recurring

operational expenses regarding these

investments to peak in FY26, decline across

FY27-FY28 and return to stay-in-business levels

from FY29. We can also now see the benefit

realisation of these technology investments

emerging during FY27 and FY28, supporting

our objective of delivering mid to upper $500m

EBITDAF by FY28.

We will continue to account for software as a

service in line with best practice accounting

standards, meaning most of these costs will be

expensed in the year they occur.

Long term earnings growth

Under Gen35, Genesis will develop three

primary commercial components: Renewables,

Flexgen (flexible generation) and LPG. This

structure will become clearer as we complete

implementation of the Financial Management

System Upgrade across FY26-FY27.

RENEWABLES

Our renewable generation is anchored by

our three hydro schemes. The renewables

portfolio will grow with new generation builds

in solar and wind, alongside power purchase

agreements (PPAs), including the new

geothermal PPA which came on stream in FY25.

Renewables will underpin supply for our long-

term retail demand position, supported by

market purchases during low market periods,

and supplemented with firming support from

Flexgen assets as required (see below).

Currently baseload gas generation is about 2

TWh pa. We expect baseload gas generation

to decline to about 500 GWh pa by the early

2030s in line with the outlook for the gas

market, including the Kupe gas field in which

we’re a joint-venture partner. We will use other

thermal assets and fuel flexibility along with

market purchases to manage price and supply

volatility in the gas market over the next five

years or so as we build new renewables.

Lines charges are the largest part of most

household and business electricity costs, about

38% of the total. Electricity itself comprises

about 32% of an average bill.

About 60% of increases in electricity bills

in 2025 will come from increases in lines

charges, which are approved by the Commerce

Commission every five years.

Average Electricity Bill

32%Generation

Lines charges

Retail

GST

Other

38%

27%

13%

4%

1. Brand Equity is gauged by combining the Top 2 Consideration scores for both Genesis and Frank Home and Business. Top 2 Consideration

is measured by asking this question: ‘Top 2 - In order of preference, which of these energy companies would you consider using?’

11

GENESIS INTEGRATED REPORT 2025

IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

FLEXGEN
Flexible generation is centred on (but not

limited to) HPS with about 1,204 MW of

flexible assets available from three 250 MW

Rankine units, 403 MW of gas generation from

Unit 5, and 51 MW of diesel/gas generation

from Unit 6.

We are now monetising HPS through two basic

constructs. Energy market products where

Genesis sells energy into the market when the

market demands it, and capacity products

such as Huntly Firming Options (HFOs). HFOs

are contracts providing capacity to multiple

counter parties, who each pay Genesis a fixed

daily price to have that capacity in reserve.

The holder of an HFO pays for the future rights

to a megawatt of generation for each day of

the contract’s duration and can call on that

generation at any time in line with the terms

and conditions of the contract. Fuel cost is

paid for by the HFO holder, however Genesis

arranges for fuel to be available and operates

the generation.

The HFO holder decides when to call on the

generation the HFO entitles them to. They

receive the price set by the market at the time

of the offer. This means electricity competition

is preserved, while reserve generation capacity

and fuel reserves are collectively funded.

In August 2025 we signed 10-year HFOs,

subject to Commerce Commission review,

with Meridian, Mercury and Contact for 150

MW from the Huntly Rankines. Alongside the

85 MW of existing two-year HFOs we now

have 235 MW of capacity contracts in place

with fixed annual premiums and fuel and

carbon cost pass through to HFO holders.

The agreements will support the maintenance

needed to keep three Rankine units in service

out to 2035.

The 10-year HFOs also cover a strategic fuel

reserve at HPS of 600kt of coal funded four

ways between the four companies. Genesis

will continue to maintain an operating coal

stockpile of about 500kt to cover our own

customers and gas market risk. This means

HPS will hold about 1m tonnes of coal for the

foreseeable future.

The four companies have a shared aspiration to

displace coal with biomass over time. Genesis

remains active in standing up a domestic

biomass supply chain as part of improving

overall fuel flexibility for HPS.

Looking out to 2035, Genesis will require the

equivalent of one Rankine unit to support its

own portfolio and manage exposure to the risk

of gas supply and price. Rankine capacity not

allocated to the 10-year HFOs and the Genesis

portfolio will be brought to market via capacity

and energy products.

From Q1 FY27 stage 1 of the Huntly battery

energy storage system (BESS) will be delivered,

providing 200 MWh of firming support. As

previously signalled, Huntly can accommodate

further BESS capacity, which can be installed

in modules. We are actively working on the

investment case for a stage 2 BESS of up to

another 200 MWh.

Unit 5, at 403MW, is a large generation unit

in a declining gas market. It will be fully

depreciated by 2032. While Genesis could

keep it in the portfolio well into the 2030s, that

could only occur with suitable long-term gas

supply agreements. Currently Unit 5 is a similar

consumer of gas to Methanex in terms of gas

demand and demand shape. During FY25 Unit

5 was monetised primarily through generation

for our portfolio and some tolling arrangements

with third parties during winter months.

During the year we also began investigating

options for a modular Unit 7, a fast start peaker

that can operate efficiently on both diesel and

gas and quickly switch between the two. HPS

already has a prepared site with infrastructure

and grid connection options available. Mobile

reciprocating engines may offer options to

build this unit in modules of 10 MW and 30

MW stages. With capacity factors above 45%

these units may offer interesting asset transition

options as gas supply declines and Unit 5 moves

towards full depreciation.

Our portfolio priority is fuel flexibility, with

assets that can operate flexibly and on more

than one fuel type. We demonstrated during

FY25 how we can use fuel flexibility to make

the most of the rapidly changing gas market,

reducing gas burn over summer while increasing

it over winter as opportunity arose.

LPG

LPG is a commercial contributor to Genesis’

earnings – in FY25 the LPG vertical delivered

$65m of gross margin. LPG’s outlook is

changing as natural gas supply declines. A

proportion of our LPG is imported, albeit

with some limitations, and therefore offers

customers greater security of supply than

natural gas.

Consequently, in June 2025 we signalled that

LPG would move out of the retail business and

into a standalone business unit from FY26.

We are in the process of developing a long-

term earnings growth strategy to maximise

outcomes from this business unit and support

our customers during the energy transition and

declining gas market.

Our people

Our business relies on the expertise and

commitment of our people. To attract and

retain the best we need high engagement and

alignment in a culture of high trust. So it was

pleasing to see many of our employee survey

results remain above the national benchmark,

despite the major structural changes that

occurred during FY25. The survey’s overall

engagement score was 79%. Of these, 87%

have a high level of trust in our leaders,

and 91% feel safe at work. We thank all our

people for their dedication to our customers

and the business through what has been a

demanding year.

We made some minor realignment of executive

accountabilities and reporting lines to maximise

the ability of our executive team to deliver our

strategy. From FY26 the portfolio, trading, and

commercial and industrial teams moved into a

Commercial business unit (formerly Retail) to

align all our channels to market about a single

Group Gross Margin objective and drive faster

strategy activation and earnings growth.

“From Q1 FY27 stage 1

of the Huntly battery

energy storage system

(BESS) will be delivered,

providing 200 MWh of

firming support.”

12

GENESIS INTEGRATED REPORT 2025IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

The Operations team now has a more focused
set of deliverables about asset reliability, new

generation development, fuels, sustainability,

community and iwi partnerships.

Our Technology & Transformation business unit

expanded to become Strategy, Transformation

& Technology, responsible for long-term

strategy and driving ongoing productivity

growth through the accelerated deployment of

data and AI. We also entered partnerships with

Slalom and Tata Consulting Services to support

acceleration and delivery.

We will report under the revised structure

in FY26.

Health, safety and wellbeing is a key focus

for the Board and Executive team so it

was pleasing to see the business achieve

ISO45001 accreditation this year. Reaching

this international standard confirms our

commitment to maintaining and improving

safety standards for our people.

A report written by KPMG during FY25 showed

the need for thermal generation for energy

security will rise as we build more renewables.

We will use thermal generation less often,

but when we need it we will need a lot of it

to power New Zealand. Emissions will follow

that cycle.

We are committed to advancing options like

biomass, biogas and other fuel options to lower

emissions from thermal generation to ensure

we can help secure New Zealand’s renewable

energy future.

We will continue to report transparently

on progress, challenges, and assumptions

regarding emissions as the business activates

Gen35, including our drive to reach net zero

by 2040. This approach ensures stakeholders

understand both the ambition and the practical

realities of delivering a low emissions future.

Investor Day

We have announced an Investor Day to take

place in November 2025. At this we will

speak in more detail on earnings growth, our

renewables pipeline, and the capital allocation

framework to support delivery of strong returns

to shareholders.

Looking ahead

FY26 will be focused on strategy delivery to

drive earnings growth. Our non-recurring

technology spend will reach its peak before

reducing back to stay-in-business levels across

FY27 and FY28. We expect FIDs to be reached

for our solar projects at Leeston in Canterbury

and Edgecumbe, and for the Foxton site

to move through the fast-track consenting

process. The Huntly BESS build will continue

at pace. We’ll dial up our efforts to create an

investment case for the Castle Hill windfarm in

northern Wairarapa.

We thank the Board, Executive, our senior

leaders and all our people for their efforts

during the year.

We look forward to Investor Day in November

where we’ll share our capital allocation plan

and talk more of how we’ll accelerate through

horizon 2 of Gen35, delivering our FY28

objectives as we play our part in New Zealand’s

energy transition.

Barbara Chapman CNZM

CHAIR

Malcolm Johns

CHIEF EXECUTIVE

Care for our people extends to those in the

communities we interact with. The launch of

our Community Investment Framework aligns

with Gen35 and sets a 10-year horizon designed

to create real, positive change for people and

places closest to our power schemes.

Iwi relations are important in those

communities, and this year we welcomed

Kruger Wetere as Pouhere Māori (General

Manager Māori). Kruger (Ngāti Maniapoto,

Ngāti Hikairo) supports the development and

enhancement of relationships with iwi around

our existing and developing generation sites

(including exploring opportunities to develop

commercial partnerships with iwi across

Aotearoa) and our implementation of a Rautaki

Māori (Māori strategy) within the business to

lift the cultural capability of our people.

Emissions volatility

Both the Rankines and industrial demand

response measures were essential to get New

Zealand through the energy crunch of winter

2024 without supply disruption.

We have said previously that when New

Zealand needs extra thermal power to

keep the lights on our emissions will rise

correspondingly. Therefore, it is important to

look at more than the headline number to see

how we’re progressing.

The headline number will move up and down

with rain, wind and gas supply. The underlying

number is emissions from our baseload

generation, which we expect to decline as we

build more renewables and displace baseload

gas over the next five to 10 years.

“Care for our people extends

to those in the communities

we interact with. The launch

of our Community Investment

Framework aligns with Gen35

and sets a 10-year horizon

designed to create real,

positive change for people

and places closest to our

power schemes.”

13

GENESIS INTEGRATED REPORT 2025

IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

908,329
t/CO₂e Emissions reduction

4

FY24: 1,263,860t/CO₂e reduction

$470m

Normalised EBITDAF

2

FY24: $413m

$169m

Net Profit After Tax (NPAT)

FY24: $131m

$454m

Reported EBITDAF

1

FY24: $407m

$3.7b

Revenue

FY24: $3.1b

25

Apprenticeships, internships and

work experience opportunities

6

FY24: 31 

14.3cps

3

Total dividend relating to FY25 result

FY24: 14.0cps

3,863

STEM learning resources or equipment

offered by the School-gen programme used

by educators

7

FY24: 3,384

43:57

Senior leader gender representation

5

FY24: 43:57

323k

Power Shout hours gifted

8

FY24: 300k

46

Recordable injuries

FY24: 48

$5.6m

Total community investment spend

9

FY24: $2.7m

50

Customer interaction iNPS

10

FY24: 52

1. Reported EBITDAF: Earnings before net finance expense,

income tax, depreciation, depletion, amortisation, impairment,

unrealised fair value changes, and other gains. Refer to note

A1 in the Consolidated Financial Statements on page 85 for

reconciliation from EBITDAF to net profit before tax.

2. EBITDAF adjusted for non-routine restructuring costs

($2.4 million), acquisition costs ($2.0 million) and provision for

Crown royalties settlement for Kupe Venture Limited - PML

38146 ($11.7 million).

3. CPS: Cents per share.

4. In comparison to the FY20 base year of 4,495,002 tCO₂e.

Excludes CO₂ from combustion of biomass.

5. Percentage of female : male. Senior leaders are classified

as Tier 1 (CE), Tier 2, and Tier 3 employees. To manage gender

representation we commit to a 40:40:20 gender representation

(40% male, 40% female, 20% any gender identity) across the

Executive and Senior Leadership levels of Genesis. Typically,

the overall Gender Pay Gap will not be closed without equal

gender representation at each level of the organisation.

We appreciate that gender is not binary, however, for the

purpose of reporting our Gender Pay Gap, Gender Equity

Gap and Gender Representation data, we have focused on

the difference between those who identify as female and

male (our broader diversity reporting includes identifying

employees who identify as gender diverse). For more data

see the FY25 ESG Datasheet.

6. Created through Ngā Ara Creating Pathways.

7. School-gen metrics have been revised due to the liquidation

of Nanogirl and the disestablishment of the Genesis School-

gen Trust.

8. See page 35.

9. Comprises initiatives under our Community Investment

Framework and employee volunteering and engagement in

community programmes.

10. Interaction Net Promoter Score for Genesis brand.

Results at a glance

14

GENESIS INTEGRATED REPORT 2025IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

Our 8by28 goals
GEN35 INITIATIVE

New Billing and CRM re platform

Customer Flexibility

Electrication (EV)

Gas

Biomass

BESS

FLEXIBILITY

Monetising

Operational across Genesis

Unlock 150 MW of ƒexibility

Genesis customers are 30% of EV market

Wind

Solar

Development pathway to 300 MW

Up to 500 MW developed and operational

Pathway to 300 kt pa

100 MW/200 MWh BESS operational at Huntly

Seasonal gas ƒexibility secured

Gen35 8by28

Gen35

CUSTOMER

Margin growth

RENEWABLES

Thermal

displacement

FY28 GOAL

15

GENESIS INTEGRATED REPORT 2025

IntroductionCompanyCustomerFinancialsSustainabilityGovernanceCountryPerformance

To meet New Zealand’s net zero 2050
target, 95% of electricity generation

must come from renewable sources, up

from 85% today. We’re embracing solar

power as we accelerate our investment

into renewable energy, exploring windfarm

development options, and continue to

upgrade our hydro power schemes to

increase their output and efficiency.

Our people are key to the success of

Gen35. We continue to invest in their

safety and development, creating the

conditions for our people to thrive and

deliver exceptional performance.

Our digital transformation programme

is on track to help our people increase

their productivity, maximise earnings, and

improve our customers’ experience.

Company

ACCELERATING

16

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Development of our renewable generation portfolio
moved to a higher gear this year as four solar farm

projects reached various stages of completion. This

reflects our Gen35 strategy to invest $1.1 billion in new

renewables by FY30.

Solar programme gathers momentum

New Zealand’s largest solar farm

opens in Canterbury

In April we celebrated the completion of the

country’s largest solar project to date. The 63

MWp Lauriston solar farm, on a 93-hectare site

on the Canterbury Plains, is now capable of

generating up to 100 GWh of electricity a year,

enough to power around 12,500 households.

A ribbon-cutting ceremony was held on

site, attended by the Minister for the

South Island and MP for Rangitata James

Meager, Te Rūnanga o Arowhenua kaumatua

Awatea Edwin, Ashburton Mayor Neil

Brown, EA Networks chief executive Onno

Mulder, our joint venture partner FRV

Australia, construction company Beon, and

representatives from Genesis.

The Lauriston opening is an important

milestone in delivering on Gen35, and the first

in a planned portfolio of solar projects with a

total capacity of up to 500 MW.

“For New Zealand to reach net zero 2050 the

country’s energy must become 60% electric,

95% renewable and available 100% of the time,"

says Chief Executive Malcolm Johns. "Solar

has a clear role to play in this transition and

we’re committed to expanding this area of our

business. We expect our Leeston site, also in

Canterbury, to get the green light in late 2026

and start generating in 2027. We’re excited to

apply what we’ve learned from the Lauriston

project to Leeston, increasing our contribution

to New Zealand’s renewable generation.”

Cutting the ribbon at Lauriston

solar farm were, from left,

Michael Steiner of FRV, South

Island Minister and local MP

James Meager, Genesis CEO

Malcolm Johns, Spark CEO Jolie

Hodson, Genesis Renewables

Development Manager Craig

Brown, Chief Operating Officer

Tracey Hickman.

12,500

HOUSEHOLDS THAT COULD BE POWERED

BY THE LAURISTON SOLAR FARM

Lauriston ribbon

cutting ceremony

bit.ly/LauristonCeremony

17

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Edgecumbe underway
In August 2024 we secured development rights

for our second solar farm at Edgecumbe in

the Bay of Plenty. The 127 MWp solar site is

consented and 100% owned by Genesis.

The 207 ha site will hold approximately 220,000

solar panels and generate about 230 GWh of

renewable electricity annually, enough to

power about 28,750 houses. The project is

expected to require a construction workforce of

about 100 people and employ up to five when

operational. We will take a similar approach to

our Lauriston development, using panels that

sheep can graze underneath, allowing dual use

of the land.

Early engineering and procurement of main

contracts is ongoing as we head toward a final

investment decision in late 2025. The solar

farm has a target operational date of early to

mid 2027.

Foxton on a fast track

Our solar farm site in Foxton, about 30km

from Palmerston North was accepted for

inclusion under the Fast Track Approvals

Act. The 220 MWp solar farm will comprise

about 150,000 solar panels on the 436 ha site,

generating an estimated 345 GWh a year,

enough to power about 43,000 households.

Construction is set to start in 2027, with work

forecast to take 18 months. We estimate that

about 250 workers will be required to construct

the project, and once operational, there will be

three to five permanent roles.

Leeston could be plug and play

In February 2025, we entered a conditional

agreement to purchase a 67 MWp consented

site near Leeston in Canterbury. The Leeston

site covers 111 ha and will generate about

110 GWh of renewable electricity annually,

enough to power about 13,750 households.

The total cost is estimated to be $110 million.

The site is expected to start generating

electricity in 2027.

“We’re delivering our Gen35 target to build

up to 500 MW of grid-scale solar by FY28,”

says Tracey Hickman, Chief Operating Officer.

“We’ve seen through our experience at

Lauriston, the benefit of purchasing advanced

developments that we can get to market

quickly. The Leeston project is pretty much a

plug and play of Lauriston. We’re excited to

shift our attention and learnings to Leeston and

move forward at an accelerated pace.”

220,000

SOLAR PANELS PLANNED FOR THE

EDGECUMBE SOLAR FARM

230 GWh

GENERATED ANNUALLY – APPROXIMATELY

28,750

HOMES POWERED – APPROXIMATELY

345 GWh

ESTIMATED ANNUAL GENERATION

FROM THE FOXTON SOLAR FARM

“We’re delivering our Gen35

target to build up to 500

MW of grid-scale solar by

FY28. We’ve seen through

our experience at Lauriston,

the benefit of purchasing

advanced developments that

we can get to market quickly.”

Tracey Hickman, Chief Operating Officer

18

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Freeing up wind resource
In late 2024 we sold Hau Nui wind farm to

focus our attention on developing other

wind prospects of greater scale and which

better align to our commercial and renewable

aspirations under our Gen35 strategy.

Hau Nui was New Zealand’s first wind farm.

Located in the Wairarapa, its 15 turbines were

commissioned in two stages in 1996 and 2004.

Meaning ‘big wind’ in te reo Māori, the installed

capacity of Hau Nui was 8.65 MW.

It had been a valuable asset in our renewables

portfolio for many years, but as it was nearing

the end of its life, we saw an opportunity to

sell it and focus on other larger wind projects.

It was bought by NZ Windfarms which has the

potential advantage of being able to repower

the site in future with second -hand equipment

and to maintain Hau Nui turbines alongside

their other nearby wind farms.

“We have loved operating Hau Nui and

interacting with the surrounding community,”

said Tracey Hickman, our Chief Operating

Officer. “Having evaluated sale options, NZ

Windfarms was seen as the ideal new operator

of the wind farm and we were pleased to land

an outcome that was a win-win.”

Castle Hill

In FY24 we were granted an extension to the

lapse period of resource consents for our

proposed Castle Hill Wind Farm project at a

reduced scale.

The lapse period of consents on the reduced

area of approximately 10,000 ha of private land

has been extended to June 2031.

The consents allow us to build and operate a

wind farm of up to 71 turbines with capacity in

the order of 300MW, enough to power around

140,000 households each year.

The reduced scale from the originally

consented 20,000 ha made better commercial

sense. We continue to explore options to

support an economic business case for the

site’s development, and plan to make a decision

by late 2026.

Asset development

team expands

Genesis has a dedicated asset development

team working to identify, develop or partner

on new projects that align with Gen35.

During FY25, the team expanded to ensure

our renewables programme stays on track to

meet targets. By collaborating closely with

Genesis teams in the regulatory space and

wholesale markets, we are well-informed and

can move quickly on suitable opportunities

when they arise. The team is undertaking

various studies and investigations to

progress a pipeline of solar, wind and battery

development opportunities.

Waipipi Windfarm

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We completed a number of
stay-in-business capital projects

at our hydro generation sites

during FY25. These were

primarily to replace, refurbish

or upgrade equipment to

improve efficiency and as part

of lifecycle asset management,

ensuring these vital assets

continue contributing to

New Zealand’s renewable

generation as we move through

the transition. Some of the key

projects are highlighted here.

Hydro site upgrades

Waikaremoana Tongariro

Kaitawa Power Station in the

Waikaremoana Power Scheme

The turbine hall in the underground

Rangipo Power Station

Tekapo A Power Station.

Tekapo

This year we progressed the overhaul of

Rangipo Power Station’s two turbines,

located 63m underground. This is a

significant project that occurs every 10 years

as part of the asset management lifecycle,

ensuring the station continues to deliver to a

high level of reliability.

In FY26 we’re planning AI optimisation

of water flows in the Tongariro Power

Scheme, and a camera installation

programme at Moawhango dam to improve

dam safety, alongside a range of other

improvements using technology and

data-based advancements.

Work began on a $60 million upgrade at the

36 MW Kaitawa Power Station, replacing the

original turbines, which were commissioned

in 1948. Once complete, this will increase the

station’s capacity by about 2.8%, equating to

extra generation of 2-2.5 GWh per year, enough

to power an extra 350 homes.

The Kaitawa generator replacements will be the

final stage in a $95 million programme of works

to upgrade the Waikaremoana Power Scheme,

which includes the Kaitawa, Tuai and Piripaua

power stations. We completed replacement

of the three generators at Tuai in 2024, and

overhauled the two Piripaua generators in

2022. The work at Kaitawa is scheduled to be

completed by the end of 2027.

“In addition to building new renewable

generation in the form of solar farms, Genesis

is also extending the life of our existing hydro

stations, making them even more productive

and efficient in the process,” says Jane Bydder,

General Manager of Engineering and Projects.

“The investment we’ve made in upgrading

the entire Waikaremoana Power Scheme

will future-proof the stations as demand for

reliable, renewable electricity increases over

coming decades.”

This year we replaced the 24-year-old

excitation system on our Tekapo A generator,

ensuring it remains reliable in maintaining

voltage support for the grid supply for

another 25 years.

We also completed a 33 kV upgrade project

involving the installation of circuit breakers and

switch gear at the headgate substation next

to Tekapo B power station and at the Pukaki

substation, making the switch yards more

automated, reliable and safe.

Transpower completed the upgrade of its

indoor switch gear and constructed a fit-for-

purpose building adjacent to its switch yard at

Tekapo A. This removed the hazards associated

with the old type of switch gear and upgraded

it to a modern safe design.

“Genesis is extending the life

of our hydro stations, making

them even more productive

and efficient in the process.”

Jane Bydder

General Manager of Engineering and Projects

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Kupe update
Genesis owns 46% of the

Kupe gas field in Taranaki,

with operator Beach Energy

owning 50% and Echelon

owning the remaining 4%.

We have right of first refusal to all gas

produced by the field, which underpins our gas

book for generation at Huntly and the gas we

sell to our customers. We also take our share of

LPG and condensate from the field to supply

our LPG customers. Condensate is jointly

marketed by the field operator on behalf of all

joint venture partners.

As with most of New Zealand’s major gas

fields, production at Kupe is declining. There

are currently no plans to drill further wells,

although a rig-less, wireline intervention

campaign is planned in FY26 seeking to

enhance production from the existing wells.

Genesis will fund 46% of the intervention in line

with its share in the joint venture.

Maximum gas production is now at 38 TJ/day.

We are working to optimise the late-life phase

of Kupe, which will reduce production costs

and ensure a reliable gas supply for generation

and our customers.

Health, safety

and wellbeing

This year we achieved ISO45001 accreditation.

Attaining this international standard confirms

our commitment to maintaining and improving

our safety standards.

Looking ahead, we will continue to develop our

critical risk management capability, embedding

integrated data and reporting improvements.

Safety workshops provide

immediate insights

We launched several new safety and wellness

initiatives in FY25, including running 15

workshops called ‘Taking Control of My

Safety’, involving 220 operational employees.

Responses in a post-workshop survey were

positive:


86% would immediately apply something

they learned in the workshop to their work


89% felt the training was above average or

far above average when compared to other

programmes


96% would recommend the programme

to others.

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GENESIS INTEGRATED REPORT 2025

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Our People and Culture strategy is structured under the pillars of
Culture, Talent, and Performance to ensure our people thrive.

We’re nurturing a culture that will enable achievement of our

Gen35 objectives: attracting and retaining talented people with

the right skills and capabilities where and when we need them,

and supporting them to achieve exceptional performance, unlock

productivity and deliver great outcomes.

People and culture

Impact Awards

This year we redesigned our internal

recognition programme. Named the Impact

Awards, the new format was created by our

people for our people. The awards are all about

celebrating how we live our Genesis values

and spotlight the exceptional achievements of

individuals and teams across our business.

The new name and design of the awards aligns

with our Gen35 strategy and values. There are

five new award categories; Kia Māia – We’re

Courageous; Kia Kotahi – We’re Connected; Kia

Manaaki – We Care; Te Tohu Maruora – Safety

& Wellbeing; and Te Tohu Kawenga Kairangi –

Gen35 Excellence in Delivery.

The Impact Awards underscore our

commitment to acknowledging the outstanding

impact and contributions of individuals and

teams at Genesis that drive our success and

move the Gen35 strategy forward.

Diversity, equity and inclusion

We are on track to achieve our medium term

(FY28) diversity, equity and inclusion (DEI)

targets. Focused on gender, ethnicity and

belonging, each business unit took ownership

of its DEI strategy, going through an annual

action planning process.

We launched a DEI Committee, an evolution of

our previous Inclusion Council, which will focus

on making Genesis a workplace where people

can be themselves and belong. Committee

members act as champions of our employee-led

networks – Te Rōpū Māori, Pride, Empowering

Women, and Multi-cultural – and shape DEI

initiatives, alongside our People and Culture

team to ensure the voices of our diverse

employee communities are heard and their

needs met. In addition, committee members

represent their business units and help drive

organisation-wide accountability for DEI.

DIVERSITY AND EQUITY DATA

METRICFY25 PERFORMANCE

Gender diversity target:

40% female, 40% male

with the balance being

any gender

1

Key: Female Male

All employees

47%53%

Senior leaders

43%57%

Executive

43%57%

Board

50%50%

FY24: 44:56FY24: 43:57FY24: 43:57FY24: 43:57

Ethnic diversity:

All employees

2

56% European, 15% Māori, 7% Pacific peoples, 22% Asian,

3% MELAA, 4% Other, 17% Unknown

Pay Equity Gap

1.7% FY24: 2.9%

Gender Pay Gap

32.8%

3

FY24: 34.3%

1. We appreciate that gender is not binary, however, for the purpose of reporting our Gender Pay Gap, Gender Equity Gap and Gender

Representation data, we have focused on the difference between those who identify as Female and Male (our broader diversity reporting

includes identifying employees who identify as gender diverse).

2. Employees are able to indicate that they identify with up to three different ethnicities.

3. Our Gender Pay Gap is largely made up of the difference in career participation. A large proportion of specialist energy sector roles at

Genesis are held by men. This is particularly evident in engineering and technical roles. In addition, a large proportion of customer -facing

roles, such as those in our contact centres, are held by women. We are focused on improving gender balance in these areas.

Our people and

culture strategy

bit.ly/OurPeopleCulture

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Lunar New Year
We welcomed the Year of the Snake with

the sharing of tales and traditions from our

people followed by some fun activities at our

sites and offices.

Diwali

Our Diwali celebrations are always a

highlight. It’s one of our most colourful and

joyous inclusion celebrations and a vibrant

demonstration of our Genesis value ‘Kia

Kotahi – We’re Connected’. It’s a chance for

us to come together to celebrate diversity,

grow our sense of belonging, and learn more

about our colleagues and their cultures, all

while enjoying delicious food.

World Menopause Day

In this insightful session, we discussed

all things menopause, ahead of World

Menopause Day on Friday 18 October. We

were joined by best-selling author and

speaker Niki Bezzant.

Mana Wāhine / International

Women’s Day / Celebrating

Women in STEM

We recognised International Women’s Day

by hosting a Mana Wāhine breakfast and

celebrating women in STEM (Mana Wāhine

is a network connecting women across the

energy sector). IWD was a time to celebrate

the women and allies shaping workplaces for

everyone, reflect on the work still to be done

and embrace the theme #AccelerateAction

towards gender equality.

1234

Our RainbowTick and GenderTick accreditation was renewed again in

FY25, and we celebrated four inclusion events:

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Women in wholesale
Women make up only 19% of our wholesale

workforce. Encouraging more women

into technical STEM roles is a critical

priority of our DEI strategy. This year we

held a ‘Women in Wholesale’ event to

enable connection.

The event at our Hamilton office brought

together 60 team members (including

women and male employees who support

them) from across our sites for workshops

and social connection. Tracey Hickman,

our Chief Operating Officer, shared

observations from her 30-year career at

Genesis, and board member Catherine

Drayton talked about recognising strengths,

finding your people, and the power of

negotiation. It was a great opportunity

for networking, the exchange of valuable

insights and upskilling our women in a

number of key areas.

In May we ran our third Hearing from Genesis survey, to which

84% of our people responded. We were pleased the data showed

a high level of employee engagement. We also compared many of

the results against New Zealand benchmark data.

Employee engagement survey

86%

HIGH LEVEL OF TRUST IN

PEOPLE LEADERS, EXCEEDING

THE NATIONAL BENCHMARK

OF 78%

65%

FEEL ENERGISED AT WORK,

HIGHER THAN THE NATIONAL

BENCHMARK OF 63%

BUT WE WOULD LIKE THIS

TO BE HIGHER

91%

FEEL SAFE AT WORK,

EXCEEDING THE

NATIONAL BENCHMARK

OF 84%

64%

BELIEVE THAT CAREER

GOALS CAN BE MET AT

GENESIS, JUST SHY OF THE

NATIONAL BENCHMARK

OF 69%

2

79%

OVERALL ENGAGEMENT

SCORE, EXCEEDING THE

NATIONAL BENCHMARK

OF 75%

55%

SENIOR LEADERSHIP

RESPONDS TO FEEDBACK

FROM EMPLOYEES ,

BELOW THE NATIONAL

BENCHMARK OF 63%

1

POSITIVE RESULTS INCLUDED:

AREAS TO WORK ON:

Monica Liev – Huntly

Intermediate Engineer

1. This is an area of constant focus, enabled by regular two -way communication, both formal and informal.

2. We continue to focus on impactful career development conversations, enabled by technology and refreshed learning and development programmes.

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Flexible work keeps evolving
Flexible working remains an important part of

the Genesis culture, and it will keep evolving

alongside our business. We do not have any

mandates on flexible working, instead providing

a guide to our expectations and tools to help us

balance the needs of the organisation, its teams

and individuals. In July 2025, we saw a 40%

increase in employees choosing to work mostly

on site compared to July 2024.

Growing our leaders

Building workforce capability is a priority

for our People and Culture team. Alongside

strategic talent sourcing and development

based on a leadership success profile

specifically designed for Gen35, this year we

introduced Powered to Lead – a leadership

programme to provide established leaders with

the capability and confidence to drive the shifts

in skills and mindset required to deliver on our

Gen35 strategy, and lead across the business.

The Powered to Lead programme supports

our ‘build’ strategy for a talent pipeline. It is

delivered in partnership with consultancy firm

Korn Ferry, over 12 weeks. Key elements of the

programme include leading self, leading others

and leading the business, each of which is

supplemented with external thought leadership

and coaching delivered by an AI avatar coach

and an in-person business simulation.

We again delivered our Authentic Leaders

Programme for emerging leaders, completed

by 46 people. The programme embeds a

culture of authenticity and collaboration

aligned with our values, ensuring leaders have

the skills to lead high-performing teams in a

changing landscape.

Our focus on developing our senior leaders

continued this year with bespoke development,

informed by an individual evaluation of traits,

drivers and capabilities, and included executive

coaching for many of these leaders.

More than 400 of our people have used

LinkedIn Learning for technical skill building.

LinkedIn Learning is an online educational

platform that helps employees discover and

develop business, technology-related, and

creative skills through expert-led course videos.

As part of our commitment to building industry

knowledge in our people, we offered Electricity

Industry training for 52 senior leaders and

those in influencing or decision -making roles.

Assessing the training, 75% said they found it

extremely valuable and 100% said they would

recommend this training to others.

Internal connection

In September 2024, we launched a new

SharePoint based intranet, known as Connect+.

It provides a central platform for sharing

company news and information across devices.

Throughout the year, we’ve also worked to

inform employees through a range of internal

communications activities, including briefings

on full- and half-year results, online ‘Gen35

in Action’ sessions, and a mix of in-person

and online executive roadshows and Ask Me

Anything sessions.

Increase

IN EMPLOYEES CHOOSING

TO WORK MOSTLY ON SITE

COMPARED TO JULY 2024

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GENESIS INTEGRATED REPORT 2025

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IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Welcoming Kruger Wetere
as Pouhere Māori

In October, we appointed Kruger Wetere as

Pouhere Māori. In the context of this role, the

term ‘Pouhere Māori’ means ‘the pillar that

binds together’. This refers to working both

internally and externally, to bind our people

together, through an aligned and progressive

approach, and working with existing and new

Māori relationships and partnerships to drive

collective value.

Kruger (Ngāti Maniapoto, Ngāti Hikairo)

supports the development and enhancement

of relationships with iwi around our existing

and developing generation sites (including

exploring opportunities to develop commercial

partnerships with iwi across Aotearoa) and

our implementation of a Rautaki Māori

(Māori strategy) within the business. He is an

experienced Māori leader based in Tāmaki

Makaurau Auckland, who brings more than 20

years’ executive and governance experience

facilitating transformation to central and local

government entities, environment, energy and

innovation, housing, asset management, Iwi

and Māori economies.

Developing a Rautaki Māori

Kruger is supporting the process of developing

a Rautaki Māori (Māori strategy), a commitment

that developed out of our executive team’s

completion of Te Kahikatea, a cultural

capability build programme, last year.

The purpose of the Rautaki Māori is to define

our areas of commitment with internal and

external stakeholders, and to progress agreed

objectives in a strategically coordinated manner

aligned with authentic Māori perspectives

and tikanga (protocol).

Three interconnected pou (pillars) will

underpin the Rautaki Māori; Employee Focus,

Community, Iwi and Environment Focus, and

Commercial Focus. Our intention is to take

a staged approach, defining the Employee

pou (pou tangata) first using a co-design

process, involving key internal and external

stakeholders, sponsored by the Pouhere Māori

and supported by Te Rōpū Māori.

The strategy is important as it acknowledges

the value of enhancing relationships with

Māori and building a future-fit and culturally

competent organisation, with a commitment

to embodying the spirit and intent of

Te Tiriti o Waitangi.

“I see myself as a

bridge builder, weaving

together te ao Pākehā

and te ao Māori to help

forge partnerships that

benefit all members and

contribute to the progress

of Aotearoa,” says Kruger.

“I’m excited to join the

energy sector and support

Genesis in powering a

sustainable and thriving

Aotearoa.”

Kruger Wetere, Pouhere Māori

Welcoming Kruger Wetere

as Pouhere Māori

bit.ly/WelcomeKruger

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Te Rōpū Māori
A growing number of Genesis employees,

15%, have indicated through our ethnicity

data capture that they identify as Māori. Te

Rōpū Māori (the Genesis Māori employee

group) was established in mid-2023 with a

mandate to provide a voice to kaimahi Māori

(Māori employees) and to identify ways in

which Genesis could support the upskilling of

cultural capability and encourage leadership

and career pathways for kaimahi Māori.

Key priorities determined by Te Rōpū

Māori include:

ESTABLISHING a working group of

motivated individuals to execute initiatives

that support the development of cultural

competency for our employees

Te Wiki o Te Reo Māori,

Mahuru Māori and the

Hōkai Tahi pilot

We celebrated Mahuru Māori in September,

which includes Te Wiki o Te Reo Māori.

During the year we also piloted a 10-week

online te reo Māori course (Hōkai Tahi) that

covered foundational aspects of te reo Māori

me ngā tikanga (Māori language and customs)

in the workplace.

Celebrating Matariki and

Waitangi Day

This year we again celebrated both Matariki

and Waitangi Day with opportunities for

employees to learn and reflect. At Matariki, we

came together as a business, acknowledged

the year that had been, looked forward to

the year ahead, reflected on our values, and

celebrated being ‘many parts but one team’,

in line with one of our values, Kia Kotahi –

We’re Connected.

This year, as part of our Waitangi Day

acknowledgement, we held a series of Wall

Walk workshops. Facilitated by Dr Simone Bull

(Ngāti Porou), the workshops were attended by

60 employees. They included a blend of kōrero

(discussion), theatre, and study – designed

to deepen our understanding of Aotearoa

New Zealand’s bicultural history and its impact

on our national identity.

Modern slavery training

Genesis is listed on the Australian stock

exchange and must therefore meet obligations

under the Australian Modern Slavery Act

2018. Each year we publish a Modern Slavery

Statement, setting out the various ways we

work to prevent modern slavery in any aspect

of our business or supply chain. For example,

when we selected a battery supplier for our

Huntly battery project, respondents had to

include an independently audited risk analysis

of the risks of modern slavery in their own

supply chains.

We have training modules to help Genesis

employees understand what modern slavery

is, its prevalence in supply chains, relevant

legislation, and how it can most effectively be

prevented. During FY25 all Genesis employees

were required to complete refresher training

on modern slavery through our internal

programme, The Essentials. We also developed

a bespoke training programme for our key

procurement decision-makers, which will

deepen their understanding and assessment of

modern slavery risks.

BUILDING connection and belonging

through regular communications and events,

such as a Teams channel for two-way regular

informal communication, wānanga (forums),

and noho marae

CONTINUING to enhance awareness

and understanding of te ao Māori through

acknowledging, learning more about and

celebrating key events including Waitangi

Day, Matariki, Te Wiki o Te Reo Māori

(Māori Language Week), Mahuru Māori

(Māori month) and Koroneihana (Kingitanga

coronation celebration)

SUPPORTING the co-creation of the

Rautaki Māori

Genesis Tongariro Power Scheme

kaimahi Māori, Joel Sowry (Maintenance

Programme Manager) and JD Waetford

(Operator Maintainer), on Lake Taupō.

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GENESIS INTEGRATED REPORT 2025

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Transformation and Technology
Digital transformation

Our digital transformation programme consists

of the three major projects - our billing and

customer relationship management (CRM)

platform, our finance programme, and our

wholesale trading portfolio of services.

Our new CRM platform will make a significant

difference to our billing, supporting our new

retail strategy under Gen35. The platform will

enable a more cost-effective and simpler retail

operation, providing improved experiences

for our customers and team members. Its

automation features will enable billing to be

more flexible and responsive, and allow us

to add new products and propositions more

efficiently. The implementation of the new

platform has completed the build phase and is

progressing through the testing phase with a

release for Genesis customers in FY26.

A key component of our Powered Finance

transformation programme is the modernisation

of our core Finance systems standardising

and streamlining our business functions and

driving operational efficiency. Through FY25 we

undertook due diligence and selected Workday

Finance as our strategic platform. We are now

well progressed through implementation which

will see us go live and enable transformation

benefits in FY26 and beyond.

The Wholesale Markets programme enabling

us to better model and forecast scenarios and

trade more effectively into the market is also

well underway. We delivered the first release

of derivatives trading tools and completed

due diligence and approved business cases for

Energy Trading Risk Management and Gross

Margin Calculation, setting us up to deliver

these new tools and processes through FY26

with significant benefits expected to flow in

terms of the way in which we optimise and

trade our generation portfolio.

Our technology strategy is

focused on three core pillars:

Platform

We’re providing modern, secure, stable

cost-effective technology solutions.

FY25 focused on delivering a robust

Technology Programme and onboarding

IT service provider DDS IT as our

primary support partner.

Delivery

During FY25, our delivery team drove

optimal prioritisation and value across our

technology-enabled projects. We

implemented a new delivery playbook,

partnered with Tata Consulting Services

as our lead systems integrator, and made

strong progress on our digital

transformation programme.

Data

We are focussed on creating a competitive

advantage through unlocking the value of

data and AI to power the organisation. Our

focus during FY25 was establishing the

foundations for our strategic data platform

and evolving our team to deliver on the

increasing demand for and potential value

that advanced insights and AI can deliver.

Our technology strategy

bit.ly/TechnologyStrat

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCustomerFinancialsSustainabilityGovernanceCountryCompany

Cybersecurity
We continued to work on our Cybersecurity

Maturity Enhancement Programme throughout

FY25, complying with key standards, improving

third-party practices, and strengthening

internal culture. This work ensures continued

compliance with international cybersecurity

standards, mitigates the risk of data breaches

and unauthorised access, ensures we have

robust incident response plans in place,

increases the security of both assets and

services, boosts our detection and threat

response monitoring with comprehensive

oversight, reduces risks associated with

third-party vendors, and provides a structured

approach to identifying, assessing, and

mitigating cyber risks.

The cybersecurity team remains committed to

high security standards, continuous monitoring,

rapid incident response and high system

integrity. We’ve also organised workshops

to raise awareness and vigilance across

the organisation.

AI expansion

In FY24, Genesis was selected for Microsoft’s

early adoption programme, gaining early

access to Microsoft Copilot. This initiative has

already delivered measurable productivity gains

across a wide range of tasks. All 300 available

licenses were fully used, with a consistent

waitlist of employees eager to participate –

clear evidence of the strong internal appetite

for AI-driven efficiency. Sentiment has been

overwhelmingly positive, and we are now in

the final stages of selecting an enterprise-

wide productivity tool to increase access for a

greater number of employees.

This year also saw our Customer Value Model

become operational, accelerating the maturity

of our modern data platform, onboarding

key data sources to the new platform, and

identifying foundational AI use cases across a

wide range of Genesis business units. These

efforts have improved our data maturity and set

us up to unlock tangible value from AI in driving

commercial outcomes.

Looking ahead

We see the future of energy as a convergence

of data and electrons, where digital intelligence

and physical infrastructure work in harmony to

deliver smarter, cleaner, and more customer-

centric outcomes. Our AI strategy is a key

enabler of this vision, but it is our people who

will remain at the heart of the transformation.

We are building a people-led, AI-enabled

organisation, where data and technology

empower our teams to lead with insight,

creativity, and purpose.

Our transformation will be grounded in a

continuous improvement mindset, with data

and AI acting as catalysts for change, not just

in technology, but in culture, capability, and

ways of working. We’ve embedded global

strategic partners within our data and AI

ecosystem to accelerate delivery, kicked off

rapid modernisation of our data platforms, and

launched an AI hub to drive consistency with

governance. These foundations will power uses

across trading, asset management, customer

engagement, and enterprise automation,

delivering measurable productivity uplift and

unlocking new levels of decision-making speed

and quality.

Looking ahead, our AI strategy is tightly

aligned with our Gen35 ambition and our FY28

$550 million EBITDAF target. With a view to

building a clear roadmap, strong governance,

and a commitment to inclusive change, we are

confident Genesis will not only keep pace with

the energy transition, but lead it.

Powered Finance

Our Finance function is evolving to better

enable the strategic objectives of Gen35.

Accelerated by technology, Finance is

undergoing a multi-year transformation to

modernise systems, streamline processes and

empower people through three strategic pillars

– Capital Management, Risk Management and

Performance Management.

As part of the transformation, we have

partnered with Workday and Accenture to

implement a modern, cloud-based and scalable

finance system that streamlines and automates,

while enhancing reporting capabilities and

unlocking insights through data analytics

and AI.

We are actively aligning our people, processes

and systems to unlock capacity and enhance

strategic business partnering in a dynamic

environment of evolving business needs

and opportunities.

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We’re supporting the customer-led transition
using technology and innovation with a

sustainability focus. From FY26 we’ll power up

our delivery through a unified Genesis brand.

We strive to make the customer transition

equitable, while also supporting those in hardship

through our energy wellbeing programme.

Customer

ACCELERATING

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Unifying our brands
FY25 was marked by a significant decision to consolidate our three

retail brands, Genesis, Frank, and Ecotricity, into a single, unified

Genesis brand. This strategic move is designed to simplify the

customer experience, improve operational efficiency and

accelerate the delivery of innovative energy solutions.

The decision to focus on one brand for all

customers reflects the company’s Gen35

strategy of providing a stronger and simpler

retail offer that supports the customer-led

transition to more renewable forms of energy.

The consolidation will reduce duplication

and complexity across customer service,

technology platforms, and back-office

functions, enabling faster deployment

of advanced capabilities such as data

analytics, AI, and portfolio optimisation,

supporting a more agile and customer-centric

business model.

The Frank brand is being absorbed into the

Genesis retail offering through to September

2025. Customers will be offered the

opportunity to transfer to Genesis if they wish.

Transfers will take place in September.

Ecotricity became fully-owned by Genesis in

November 2024 when Genesis completed an

obligation to purchase the remaining 30% of

Ecotricity not already held by the business.

Ecotricity products will continue in the market

while plans are finalised to unlock value from

the acquisition. Its sustainability products and

solutions will be offered to a larger pool of

customers through the Genesis brand.

Customers are being communicated

with clearly throughout the process. The

unified brand will also support our broader

sustainability goals by better aligning

retail demand with renewable energy

generation, contributing to New Zealand’s

energy transition.

The EV opportunity

New Zealand is still in the early adoption phase

with electric vehicles (EVs), but this is expected

to ramp up over the next decade as EV prices

fall and the charging network increases. By

2030, annual light EV registrations are expected

to reach 62% of the market, and by 2035, 100%

of cars entering the New Zealand fleet, both

new and new second-hand imports, will be

either battery electric or plug -in hybrid. This

means that, by 2035, 38% of our total light

vehicle fleet will be EVs.

1


The Genesis brand is positioned to be the first

choice for EV owners, who are both high users

of electricity and high-value customers. We see

EVs as a significant value pool over the next 10

years; our 8by28 objectives target 30% of EV

owners to be Genesis customers by FY28.

Energy EV plan reaches

milestone

Our Energy EV Plan, launched in 2021, reached

the 10,000 customer milestone this year,

quickly surpassing it to finish FY25 with more

than 11,000 customers.

Our EVerywhere product, where customers can

take their home charging rate on the road when

they charge at ChargeNet stations, has helped

us establish market-leading awareness of our

EV plans. About 55% of customers on our EV

plan have subscribed to EVerywhere.

1. Climate Change Commission/EECA: Plugging into the future:

How New Zealand is electrifying its roads | EECA

11,607

CUSTOMERS ON OUR ENERGY EV PLAN

Our unified brand strategy

bit.ly/UnifiedBrand

31

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

ChargeNet investment
To maximise the potential of the future EV

market, in FY25 we acquired a 65% stake in

ChargeNet, New Zealand’s leading public EV

charging network. ChargeNet is a scalable,

high-growth asset for our portfolio, with strong

existing partnerships, innovation capability and

brand recognition. The $64 million investment

positions Genesis as a key investor in the

growth of the country’s EV market and the

energy transition.

Established in 2015, ChargeNet operates more

than 500 public fast-charging points at 270

locations across the country, with more than

90% of New Zealand’s EV owners registered

as customers. With a strong development

pipeline, ChargeNet is poised to drive

further growth as New Zealand’s shift toward

sustainable transport gains momentum.

Genesis’ investment will enable ChargeNet

to accelerate that growth with charge points

expected to more than double by 2030. This

supports the government’s goal of having a

national network of 10,000 chargers by 2030.

ChargeNet can use our energy management

expertise deployed among our 500,000

customers, guiding larger users through fleet

transitions, and ensuring delivery of the best

charging network for the country’s EV drivers.

ChargeNet CEO, Danusia Wypych, said the

partnership with Genesis would accelerate

network expansion and scale operations for the

benefit of all consumers.

“With Genesis as a strategic partner, we intend

to double the pace of installations and develop

new solutions to ensure faster, more reliable

charging experiences for all customers,”

said Danusia.

By expanding the country’s charging

infrastructure and integrating advanced energy

solutions, Genesis and ChargeNet aim to make

EV adoption more accessible and convenient

for all New Zealanders.

Unlocking the potential for

rooftop solar power

When households or businesses generate

their own electricity through solar panels

(or occasionally small turbines), it’s known

as Distributed Energy Resources, or DER.

Genesis residential customers who have home

generation equipment installed can sign up for

HomeGen, which allows them to sell excess

electricity back to the grid and get a credit on

their Genesis bill.

We now have 30,000 rooftop solar customers,

and they export about 92 GWh back into the

grid over a year – enough to power about

10,000 homes or a town the size of Tāupo. By

2028, it’s estimated the volume exported will

grow to about 110 GWh, enough to supply more

than 13,700 households or a city about the size

of Whanganui.

“With scale, it’s easy to see how DER

could evolve into local microgrids, keeping

communities powered during natural disasters

and outages,” says Stephen England-Hall, Chief

Revenue Officer. “This is the future of energy –

decentralised, flexible, and customer driven.”

As DER adoption grows, Virtual Power Plants

(VPPs) will allow thousands of solar and battery

setups, hot water cylinders, and EVs to be

coordinated remotely, acting like a single large

power station.

“By coordinating solar, smart appliances, and,

in the future, EV batteries, we can reduce

the need for backup thermal generation, cut

emissions, and strengthen energy security,”

Stephen adds. “Innovation has a big hand to

play in the transition and Genesis is working

hard to be to be at the forefront of that. This is

just the beginning.”

10,000

HOMES POWERED BY CUSTOMERS WITH

ROOFTOP SOLAR EXPORTING EXCESS

POWER BACK TO THE GRID

ChargeNet investment

bit.ly/ChargeNet

32

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Helping customers flex with
hot water trial

In line with our 8by28 target of managing 150

MW of customer flexibility, we launched a

12-month trial to see whether altering the time

of customers’ hot water heating would reduce

their power bills and relieve strain on the

national grid at peak times.

By the end of FY25, 17,000 customers had

opted into the trial, giving us around 50 MW of

flexible load under management.

We’re running the trial in partnership with

Bluecurrent, remotely controlling hot water

settings to adjust the time when water is

heated, reducing strain on the national grid at

peak times – usually mornings and evenings,

particularly in winter.

Genesis’ Chief Revenue Officer Stephen

England-Hall said water heating accounted

for about 30% of the energy use of an

average household.

“Between 80% and 95% of New Zealand’s

electricity is renewable on any given day, but

when demand outstrips supply from renewable

sources such as hydro schemes and wind

farms, coal and gas may be used to fill the gap.

Reducing electricity demand at peak times

could increase the proportion of renewable

electricity used for supply.”

Bluecurrent Chief Executive Neil Williams

said it was great to expand the sustainability-

focused energy management services

Bluecurrent provides to Genesis for

its customers.

“Enabling energy load shifting is a very real

way the industry can make a difference in

our combined efforts to achieve a smooth

energy transition.”

Stephen says the trial is the start of an energy

flexibility programme that will be rolled out

over the next few years.

“We’re keen to collaborate with our customers

and sector partners to solve the challenges

brought by electrifying our lifestyles and

economy, and save our customers money at the

same time.”

Smart meter roll-out

Our roll-out of smart meters for electricity

and gas consumption has resulted in

significant two-way benefits.

We were the first company to roll out

advanced gas smart meters among our

residential customers nationwide. In the

three years to December 2024 nearly

100,000 meters were installed in association

with Bluecurrent, comprising about 86% of

Genesis gas customers.

Electricity smart meter penetration across

home and business customers is now

at 97%.

Customers benefit from accurate daily

readings without the need for estimates

or visits from meter readers. They can see

how their use is tracking in our Energy IQ

app, enabling them to better manage their

energy consumption.

For the company, smart meters help

eliminate billing issues, increase market

settlement accuracy, and reduce the cost

and health and safety risks of meter readers

entering customer properties.

The smart meter roll-out goes hand in hand

with our new billing and CRM system,

which will allow us to offer more time-

of-use and other flexibility products from

2026, providing customers with more

opportunities to lower their total cost

of energy.

50 MW

FLEXIBLE LOAD UNDER MANAGEMENT IN

OUR HOT WATER TRIAL

“Around 60% of customers

told us through a survey that

they would like our help in

managing their water heating

to maximise efficiency

and savings.”

Stephen England-Hall, Chief Revenue Officer

33

GENESIS INTEGRATED REPORT 2025

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Here’s a couple of comments we heard from customers who received Ecobulbs in our giveaway:
261,600+

LED LIGHTBULBS GIVEN

AWAY TO MORE THAN

41,500 CUSTOMERS,

EMPLOYEES AND PEOPLE

IN OUR COMMUNITIES

Ecobulb giveaway proves

a hit with customers

Our Ecobulb initiative has been a huge hit

with customers this year. It began in late 2024,

when Genesis and Frank gave away 49,000

LED light bulbs to customers in Christchurch.

Households were able to collect up to five free

lightbulbs, with the potential to deliver savings

of up to $970 over 10 years.

1


It proved so popular we expanded the initiative

to events in Wellington, Hawke’s Bay, Hamilton,

Taranaki, and Auckland in the first half of 2025,

giving away more than 182,600 LED bulbs to

nearly 30,000 customers. And we didn’t stop

there: during winter 2025, we distributed 11,700

LED bulbs to people in two communities close

to our power schemes, Huntly and Whanganui,

regardless of whether they were our customers.

We also gave 5,700 bulbs to our curtain bank

partners – Sustainability Trust in Wellington,

Community Energy Action in Canterbury,

and Habitat for Humanity Northern Region in

Northland and Auckland, and to community

hub Te Whare Awhi in Huntly. The bulbs

will be distributed to communities by each

organisation. We also gave away 12,600 bulbs

to our employees and their family and friends.

James Ryan, General Manager – Home, was

one of the Genesis team members giving out

bulbs and chatting with recipients:

“What I really love about the Ecobulb project

is that we’re doing something that benefits

customers and the industry, and the needs of

the customer come first. Giving away energy-

efficient bulbs helps customers save money on

their bills and it reduces peak energy usage,

which is good for the country in the long run.”

1. Based on replacing 5 inefficient 75 W light bulbs used 3 hours per day with 5 efficient 7 W LEDs, with an electricity price of $0.26 / kWh,

over the next 10 years

“Sharing the knowledge on

what we could do, that’s a

great contribution. Genesis,

thank you.”

“When we got this offer,

we thought, ‘Boy, this is

wonderful’. For a company to

do this, it’s almost unheard of.”

Ecobulb LED

lightbulb giveaway

bit.ly/Ecobulb

34

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Energy IQ adds new
energy-saving tips

Our popular Energy IQ app gives our customers

a convenient energy management tool on-the-

go. It enables households to view and pay their

bills, set up direct debits, update their details,

and track electricity use.

During FY25 we modernised our digital

infrastructure, improving Energy IQ’s reliability

and performance. We also launched ‘next

best action’ suggestions at the top of user

dashboards, which provide timely advice and

has also enabled faster credit refunds and

payment extensions.

POWER SHOUT HOURS GIFTED

TO 4,286 HOUSEHOLDS IN

VULNERABLE CIRCUMSTANCES

322,965

Record Power Shout

engagement

Our award-winning Power Shout programme

gives Genesis residential customers the

freedom to nominate when they use free

hours of electricity. This long-standing reward

encourages customer loyalty and digital

engagement, as well as greater awareness of

energy use.

FY25 saw a record winter for Power Shout

engagement, with 52.6% of customers

accepting Power Shouts. Overall campaign

engagement rose to 48.8%, up from 40%

in FY24. An average of 143,000 customers

accepted four to six hours of free power in

each campaign, with a total of 10.2 million

hours accepted across the year.

Our annual gifting campaign saw 27,499

customers donate 137,495 hours to customers

in financial hardship. We matched that

number and decided to add a bit extra,

reaching a final total of 322,965 hours

gifted to 4,286 customers in vulnerable

circumstances. We also ran a draw where

one customer won 1,000 Power Shout hours.

Power Shout gets outstanding feedback from

customers and stands out in the market for

its flexibility.

“We just wanted to say a big thank

you for the amazing Power Shouts.

We are pensioners living in a wee

unit in a pensioner village ... With

the power Shouts I book maybe

three or four hours to do washing

that needs to be dried in the dryer,

while preparing casseroles to cook

in the oven to give us a few days of

home-cooked meals. ... Just a few

things that help us live as fully as we

can. Thank you. From two 80-plus

happy oldies.”

Customer email to our customer care team

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GENESIS INTEGRATED REPORT 2025

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Electrifying Kiwi businesses
Our electrification programme supports Kiwi

businesses to switch away from natural gas

to electricity. Working with industry partners,

we’ve supported several businesses in their

electrification efforts. A new electrification

website landing page is providing more

information for commercial customers, and

we’ve expanded our product suite to include

both electric and solar-plus-battery forklifts.

This year we teamed up with WEL Networks

to trial a new energy management platform,

TradeWEL. It will flex a business’s electricity

demand to avoid peak times, reducing costs

and load on the grid without causing disruption

to productivity.

TradeWEL was trialled by longstanding

Genesis customer Van Lier Nurseries, which

grows flowers and plants in its greenhouses

near Auckland. Using TradeWEL, we spread

Van Lier Nurseries’ consumption into off-peak

periods – the first step in delivering a scalable

flex proposition to our industrial customers that

consume the most electricity. We plan to offer

the same flexibility to SMEs in future.

“While Van Lier Nurseries is a relatively

small customer, with 330 kW of flex, the

platform has the potential to be applied to our

larger customers who have a combined flex

opportunity of 70 MW,” says Patrick Dempsey,

Senior Manager of Commercial and Industrial

Partnerships. “This figure will only increase

as more customers decarbonise with electric

solutions like heat pumps and electric boilers.”

VAN LIER NURSERIES UPDATE

In 2023, Van Lier Nurseries converted its

greenhouse heating source from a gas-fired

boiler to an electric heat pump. Twelve months

after the conversion, the business saw a 61%

reduction in energy use, equating to 9,295 GJ.

“Van Lier has been very fortunate to access

trouble-free, affordable and sustainable heating

to produce beautiful blooms and plants in

our glasshouses,” says Joanne Hurley, Van

Lier Nurseries’ Chief Operating Officer. “We

are very grateful to the teams at Genesis,

Glaciem Cooling Technologies and DCP Air

Conditioning for their work with us on the CO

2


heat pump project. Not only has our business

gained a robust, reliable solution, we are

immensely proud to achieve a carbon emissions

reduction of 773 tonnes of CO

2

1

over the first

year of the heat pump’s operation.”

As the first business to trial the new flexibility

platform, Van Lier is likely to see its energy

costs fall even further in the year ahead.

1. Carbon savings determined using EECA’s GIDI Energy Carbon

Emissions Reduction Report calculator.

MAMMA ROSA RESTAURANT

ELECTRIFICATION

Mamma Rosa is a thriving restaurant in the

heart of Rotorua, with outstanding customer

reviews for its wood-fired pizzas. Its owner,

Yuvraj Taili, was concerned about the rising

price and declining supply of natural gas, which

the restaurant used for heating its water.

Genesis, along with electrification partner

Aotea Group, supported Mamma Rosa to install

an electric hot water cylinder. Taili was pleased

to no longer be paying daily charges, which

made up about 80% of his gas bill.

“Now I only pay for what I use, and I only have

one bill,” he says, adding, “I know New Zealand

cannot move everything to electricity at

one time, but by doing these little things, it

all helps.”

88%

REDUCTION IN CARBON EMISSIONS BY

VAN LIER NURSERIES, ONE YEAR AFTER IT

ELECTRIFIED ITS GREENHOUSES

1


Yuvraj Taili, Mamma Rosa owner

“Now I only pay for what

I use, and I only have one

bill... I know New Zealand

cannot move everything to

electricity at one time, but

by doing these little things,

it all helps.”

Mamma Rosa restaurant

bit.ly/MammaRosaPizza

36

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Brand updates
Genesis

Genesis has demonstrated strong brand

resilience over the past year, growing brand

equity despite a turbulent market and a

strategic pause on customer acquisition.

The brand’s focus on building future demand

through investment in brand campaigns,

particularly with a sustained focus on EV, has

delivered strong results. Genesis ranks first

for awareness of their EV Plans across both

Home and Business markets. This approach

has ensured Genesis continues to perform

well and remains competitive in the market.


Overall, the Genesis group (Genesis and

Frank combined) achieved a brand equity

of 43%

1

, up from 40% in FY24 and retaining

our ranking of first in the energy market.


In the Home market, Genesis secured a Top

2 Consideration rate of 35%

2

, exceeding our

market share.


In the Business market, Genesis rebuilt

equity with a Top 2 Consideration rate

of 36%.


George and her family continue to charm

With our focus on customer value over volume,

our Genesis brand campaign, starring George,

her family and her adorable beagle, highlighted

our EV offering to tap into this high-value

customer pool. The campaign maintained its

presence in the top 10 most-liked TV ads, rising

to number five.

According to The Research Agency, which

creates the rankings: “Genesis is another high-

performing brand that has adopted a long-term

creative commitment strategy and won.”

1. Brand Equity is gauged by combining the Top 2 Consideration

scores for both Genesis and Frank Home and Business.

2. Top 2 consideration is measured by asking this question: Top 2 -

In order of preference, which of these energy companies would

you consider using?

George and her family -

new EV

bit.ly/GeorgeFamEV

37

GENESIS INTEGRATED REPORT 2025

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Brand partnership
Meet the Genesis NZ Sustainability Leader of the Year Frank

The decision to absorb Frank into the Genesis

brand did not detract from Frank’s outstanding

success since its launch in 2022. Its mission

to provide competitively priced energy

in a straightforward way saw it become

New Zealand’s largest tier 2 energy provider,

eight months ahead of target.

In three years it amassed more than 95,500

customers. Awards came thick and fast – Frank

won the Consumer NZ’s People’s Choice

Award three times, a prestigious Gold Effie

for the ad campaign Same Energy, Probably

Cheaper, which ran during 2023 and 2024, and

awards from Readers Digest, Canstar, and the

Marketing Association.

Many of the Frank team will be redeployed

within the business. We thank them all for their

passionate dedication to a brand that may have

been short-lived, but shone bright.

Ecotricity

In November 2024, Ecotricity became fully-

owned by Genesis when the remaining 30%

of Ecotricity not already held by the business

was purchased. In June 2025 we announced

Ecotricity would be integrated with Genesis

as part of streamlining our three brands into a

single, unified brand.

The integration will take up to a year and

Ecotricity products will continue in the market

while plans are finalised to unlock value from

the acquisition. Its sustainability products and

solutions will be offered to a larger pool of

customers through Genesis channels.

CLIMATE POSITIVE POWER

Ecotricity is New Zealand’s only Toitū Climate

Positive certified electricity retailer, with a

mission to provide 100% renewable electricity

to New Zealand households and businesses.

Founded in 2013, Ecotricity purchases

electricity notionally linked to the volumes

generated by Toitū climate positive certified

wind, hydro and solar sites. It also buys back its

customers' excess solar generation.

Ecotricity has more than 16,000 ICPs with

installed solar systems, accounting for more

than 23% market share of all solar connections

in New Zealand, making it the number one

electricity provider to Kiwis with solar.

In May 2025, its total peak solar output was

59.3 MW, an increase of 74% year-on-year, due

to several solar farms coming online in the last

12 months.

It also saw more than 100% growth in its

commercial customers’ solar output, from

3.4 MW to 7.4 MW in the past year through

projects such as the solar installation on Go

Media Stadium.

Ecotricity also works closely with network

operator Orion on demand flexibility projects,

such as the Lincoln Flex trial. Ecotricity’s

network of connected batteries were called

upon for 37 peak events during winter 2024

and demonstrated the ability of flexibility

services to meaningfully contribute to

network management.

This year Genesis became a proud sponsor

of the Kiwibank New Zealander of the Year

Awards, Ngā Tohu Pou Kōhure o Aotearoa, in

the Sustainability Leader of the Year category.

We recognise that transforming Aotearoa

New Zealand into a more sustainable nation

is a big job, but one that’s achievable through

collective effort. This reflects our Gen35

strategy objective to impact the planet in a way

that helps protect the environment for us and

those who come after us.

This year’s Sustainability Leader of the Year is

Deborah Manning. Deborah transformed the

country’s food rescue landscape through her

venture KiwiHarvest and the New Zealand Food

Network. Launched in Dunedin 12 years ago,

KiwiHarvest now operates five branches across

the country, saving millions of kilos of food

from landfill and helping get it to those who

need it most.

Sustainability leader

of the year winner

bit.ly/2025Winner

38

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Energy wellbeing
We are working towards a future

where all New Zealanders have

equitable access to energy.

Everyone has the right to live

in a warm, healthy house, and

be able to affordably heat

their home during even the

coldest winters.

Our Energy Wellbeing

community investment funding

priorities are aimed at helping

facilitate warm homes and

kāinga for our communities,

empowering a community-led

energy transition, enabling fair

energy access, and helping

customers build financial and

energy capability.

WARMER HOMES

Our commitment to and warmer homes

initiatives continued in FY25, with funding

provided to Habitat for Humanity Northern,

covering Northland and Auckland,

Sustainability Trust Wellington, and Community

Energy Action Canterbury.

We continued to support the Whānau

Fund Charitable Trust, which helps support

warmer homes in the Waikato region. Its

home inspector programme provides tailored

advice to households and whānau on how to

make their homes warmer and use energy

more effciently.

This year we also supported social energy

retailer Nau Mai Rā through donating

subsidised wholesale electricity hedges.

This allowed Nau Mai Rā to continue

supplying energy to customers in

vulnerable circumstances.

KAUPAPA MĀORI ENERGY WELLBEING

PILOT LAUNCHES IN TONGARIRO

We have recently partnered with Haurere

Energy Solutions in Tongariro to focus on

marae and whānau-based solutions, weaving

mātauranga Māori (Māori knowledge),

tikanga (protocol) and practical renewable

energy expertise into a holistic energy

wellbeing programme.

Our three-month pilot started in communities

closest to the Tongariro Power Scheme,

launching with three initiatives. The first

created energy wellbeing collateral to build

energy and financial capability; the second

will assess the renewable energy potential of

marae and Māori-owned whenua (land), and

the third sees Haurere facilitating community

hui on energy wellbeing. We’ll review the

success of the pilot once it finishes, with a

view to continuing the actions that have the

biggest impact.

MANAAKI KENEHI KEEPS

CUSTOMERS CONNECTED

Te Tira Manaaki o Kenehi, the Genesis Caring

Team, uses data analytics to identify customers

who are experiencing early signs of financial

hardship. Our team then reaches out to provide

personalised support. Everyone’s situation is

different, so we take a ‘one customer at a time’

approach. Assistance may include payment

plans, pricing plan changes, credits, free Power

Shout hours, and connecting the customers

with wrap around services such as MoneyTalks,

WINZ and EnergyMate.

Disconnections are a last resort and we do not

charge third-party collection fees on arrears.

We have a dedicated inbound phone line for

customers in vulnerable circumstances and

support them whenever they engage with us.

We are passionate about our duty of care to

these customers.

In April 2025 the Electricity Authority made

mandatory the Consumer Care Obligations

– rules that all electricity companies must

follow to help customers manage their power

bills and stay connected, with particular

focus on medically dependent customers

and those in financial hardship. We created a

cross-functional team to create online training

modules for upskilling our customer service

representatives in the new processes to ensure

our teams fully understood the guidelines and

our obligations to customers.

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GENESIS INTEGRATED REPORT 2025

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Our relationship Net Promoter Score (rNPS),
measures customers' likelihood to recommend

our brands based on their overall experience

with us as a customer.

The rNPS score for Genesis increased from 19

in FY24 to 23 in FY25. Customers commented

that, despite concerns around high market

prices for electricity, Genesis provides “great

options such as Control-a-bill” (a payment

option that smooths out monthly costs across

the year). The Energy IQ app continues to

make dealing with Genesis easy, fast and

convenient, and Power Shout continues to be a

crowd-pleaser.

While Frank’s rNPS declined from 47 to 29,

customers considered Frank's pricing to be

competitive. Customers loved Frank’s live chat

and ease of use of the Frank app. We will strive

to carry over the best of these features to the

streamlined Genesis brand.

Complaints

We have seen a pattern of year-on-year

increases in customer complaints, and FY25

followed that upward trend.

Formal customer complaints are handled by our

dedicated Resolutions Team. The main cause

of complaints was ‘bill shock’, or unexpectedly

high bills. These are typically caused by

prolonged estimates, stopped meters,

difficulty accessing meters to read them, and

communication faults.

Other complaints included long wait times

on calls, customers not receiving invoices via

email, and some confusing wording in the

Energy IQ app that led customers who moved

house to worry whether they were going to be

disconnected too soon. Customers having to

frequently follow up on their LPG orders was

also a problem.

In response to these issues, Genesis has:


Improved processes to focus on issues with

meter reading of some customers which led

to a 29% reduction in complaints related

to bill shock compared to FY24, and a 61%

reduction since January 2023.


Reconfigured our internal systems to resolve

the problem of emailed invoices not arriving.


Updated the Energy IQ app wording to

prevent confusion regarding house move

disconnections.


Introduced an automated process for LPG

orders, including automated texts.


Made web chat available 24/7.


Improved call routing to reduce wait times.


Clarified wording on automated

communications to prevent confusion, detail

timeframes and generally keep customers

better informed.

Positive customer feedback

10%

REDUCTION IN CHURN FOR GENESIS.

ANNUALISED RESIDENTIAL CUSTOMER

CHURN IN FY25 WAS 12.2%, DOWN FROM

13.5% IN FY24.

29%

REDUCTION IN COMPLAINTS RELATED TO

‘BILL SHOCK’ COMPARED TO FY24

“Frank are so easy and polite

to deal with. Best pricing,

efficient response. Living

rural, cell reception can be

terrible so I love dealing with

things promptly online. ”

Frank customer

“I’ve had a positive experience

over the last 13 or so years.

Recently there was a problem

with my electricity bill and

the customer service team

were professional and got

everything back on track.

Great customer service

experience, which is quite

rare these days!”

Genesis customer

40

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Improving complaint
response

Complaint prevention and handling

has been an area of focus during FY25.

New customer service representatives

at both Genesis and Frank receive

complaint-handling training during

their onboarding.

The new retail structure introduced in

FY24 has taken shape this year, with

more collaboration between customer

care teams, and a seamless process

for gathering ‘voice of the customer’

feedback. We’ve redesigned our training,

identifying training pathways and career

development for our customer service

representatives, and introducing a new

quality framework for supporting and

coaching for our people.

Using Nexus AI, we’ve enhanced

customer experiences, identified

training gaps and assessed sentiment

during interactions.

We also upgraded our process for

handling privacy-related complaints.

In FY25 a dedicated Privacy Team was

established under the Corporate Affairs

umbrella, led by a newly appointed Group

Privacy Manager. A roadmap of initiatives is

now in place to ensure privacy fundamentals

align with the goals of Gen35.

Genesis experienced only four notifiable

breaches in FY25, and each affected only one

individual. Each breach provided a learning

experience that led us to improved processes,

protecting against repeat incidents.

CRM Contact Centre Awards

The duty of care we show our customers

through our call centre was acknowledged in a

collection of awards at the 2024 New Zealand

CRM Contact Centre Awards.

Diamond Award

1st place for outbound

Business-to-Business calling

1st

Energy Retailer category

Winner

Industry sales and retention

Favourite Award

Nash Osillada: one of the five ‘favourite

outbound agents of the year’

Privacy

41

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyFinancialsSustainabilityGovernanceCountryCustomer

Huntly Power Station is changing to provide
the essential back-up New Zealand needs as

we transition to more renewable generation.

Meanwhile, our new Community Investment

Framework aims to create real, positive

change for people and places closest to our

power schemes.

Country

ACCELERATING

42

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

FY25 saw a milestone in the transition of Huntly Power Station to
the Huntly Portfolio – the start of construction of the first stage in

our grid-scale battery programme. Our Gen35 strategy will see the

Huntly site continue to play a central role in New Zealand’s

electricity system, able to flex to meet firming demand, using a mix

of technologies and fuels including batteries, flexible gas and

biomass. These will be underpinned by coal as a transition fuel to

support energy security.

The Huntly Portfolio

Capacity

constraints

Timeframe

Current

State

Horizon 3Horizon 1 and 2

Investing in emerging plant, fuels, flexibility gains and skillsets to take us into the future

Minutes /

HOURS

HLY

1

U5 /

U6

Battery(s)

Thermal

plant

improvement

Gas

flexibility

Biomass

Trading

capability,

new

products,

portfolio

optimisation

Additional

batteries

Days /

WEEKS

HLY U5 /

Rankines

New fuels,

peakers,

reconfigure

HLY U5

Months /

YEARS

HLY U5 /

Rankines

Hydrogen,

new biomass

plant

Inter-year /

DISRUPT

Rankines

(coal/gas)

BECCS

2

Energy

constraints

1. HLY: Huntly Power Station2. BECCS: Bioenergy with Carbon Capture and Storage

The Huntly Portfolio

bit.ly/HuntlyPortfolio

43

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Battery construction kicks off
In June we held an event at Huntly Power

Station to mark the start of construction of our

first grid-scale battery.

The ceremony was attended by the Minister

for Energy Simon Watts, Tukoroirangi Morgan,

chair of Te Arataura, the executive body of

Waikato Tainui, Genesis board member and

Chair of Tainui Group Holdings, Hinerangi

Raumati Tu’ua, Electricity Authority Chief

Executive Sarah Gillies, Waikato District

Council Chief Executive Craig Hobbs, and

Genesis Chief Executive Malcolm Johns,

among others from the local community,

key contractors involved in the construction

and Genesis employees. We appreciated the

support on the day of Te Aratoki, the collective

of marae surrounding the power station,

local school Te Wharekura o Rakaumanga,

and Harley Raihe, who performed a blessing

of the site.

The 100 MW battery will have a storage

capacity of 200 MWh, enough to power about

60,000 average households for two hours a day

during winter.

It will give us added flexibility to respond

to variations in hydropower, wind, solar

generation, and supply disruptions, helping

manage peak load and costs.

Minister Watts welcomed the start of the

project’s construction.

“Grid-scale batteries are pivotal for enhancing

our energy security and affordability. By

integrating grid-scale batteries, we can reduce

energy price volatility, decrease reliance on

fossil fuels, and pave the way for a sustainable

and resilient energy future,” he said.

This battery is the perfect partner for our

generation portfolio, including Lauriston and

new solar farms in our pipeline. We can store

the equivalent energy generated by solar farms

during the day, and release it at night when

customer demand is high.

The 70 battery units are being supplied by Saft,

based in France, and installed by Northpower.

The site is expected to be operational by

early 2027.

This is the first stage of a multi-stage project

that will see the Huntly Portfolio develop a

battery system of up to 400 MW by FY35, in

line with Genesis’ Gen35 strategy.

The battery will be connected to the national

grid directly from the Transpower sub-station

at the Huntly site.

“This connection made Huntly ideal for

installing a grid-scale battery, along with its

location close to the high-demand centres of

Hamilton, Auckland and Tauranga, and our

fantastic local workforce,” said Genesis Chief

Executive Malcolm Johns.

“As New Zealand’s electricity supply becomes

more renewable and subject to weather, this

battery will help smooth out fluctuations in

supply, ensuring it remains reliable and secure.”

“Grid-scale batteries are pivotal for

enhancing our energy security and

affordability. By integrating grid-scale

batteries, we can reduce energy price

volatility, decrease reliance on fossil fuels,

and pave the way for a sustainable and

resilient energy future.”

Simon Watts, Minister for Energy

60,000

AVERAGE HOUSEHOLDS POWERED

FOR TWO HOURS A DAY IN WINTER BY

OUR 100 MW BATTERY

Huntly battery construction

kicks off

bit.ly/HuntlyBattery

44

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Huntly flexibility
Winter 2024 was marked by low hydro lake

levels, low wind at wind farms, and a declining

national gas supply. The Huntly Portfolio proved

the worth of its flexibility by supporting the

market through a challenging period, making

three Rankines available, adding an additional

250 MW to market capacity.

Huntly is usually staffed to operate two

250 MW Rankine units, so we’re grateful to

our team for putting their personal lives on

hold, including cancelling leave, to bring the

third Rankine into service when the country

needed it. When running all units on full load,

Huntly delivers 1,204 MW, the most of any

generation site in the country, and enough to

power about 1.3 million homes.

SECURING GAS

The lack of gas available on the open market

saw us take the initiative and secure up to 3.2

PJ of gas from Methanex in August 2024 to

bolster electricity generation. This allowed the

400 MW Unit 5 at Huntly Power Station, New

Zealand’s largest electricity generation unit,

to return to full capacity for the first time that

winter. The unit is capable of powering up to

438,000 households at maximum capacity.

“Gas has long been recognised by the sector

as crucial to a stable energy transition. Its

importance is evident now more than ever

with wind and water for renewable generation

fluctuating and a lack of gas to provide

back up,” says Chief Operating Officer

Tracey Hickman.

As we approached winter 2025 we entered

another agreement with Methanex to support

its plant’s shutdown between May and July

2025, providing Methanex the opportunity to

offer excess gas to us.

“Huntly’s ability to provide flexible electricity

generation and Methanex’s ability to provide

flexible gas supply are essential elements in

a secure energy transition for New Zealand,”

said Tracey.

ORDERING COAL

With gas reserved to power Unit 5, the

Rankines ran predominantly on coal in winter

2024, and are expected to do so again in winter

2025. We restarted coal imports in June 2024,

rebuilt the stockpile at Huntly Power Station to

more than 500 kilotonnes (kt) after significantly

depleting it through winter 2024, and have

another 990 kt due to be delivered between 1

March and 30 September 2025.

We made this commitment to energy security

despite the expense and the risk that rain could

still top up the hydro lakes ahead of winter

2025, which by May had proved to be the case.

“We are actively managing our generation

and fuel resources to ensure we make our

full contribution to security of supply this

winter and beyond,” said Chief Executive

Malcolm Johns.

JOINT SUPPORT OF HUNTLY POWER

STATION FOR ENERGY SECURITY

In August 2025 Genesis, Mercury, Meridian,

and Contact signed detailed agreements to

establish a strategic energy reserve centered

on Huntly Power Station in support of national

security of supply.

Subject to Commerce Commission review,

these agreements will support critical back-up

electricity generation and fuel being available

to support the security of the electricity system

and price stability.

The parties identified the need for a security

of supply solution in response to the market

conditions during winter 2024.

The agreements are for a 10-year Huntly

Firming Option (HFO) covering 150 MW – 50

MW each for Contact, Mercury and Meridian.

In addition, Genesis, Contact, Mercury and

Meridian will establish a solid fuel reserve of

up to 600,000 tonnes. This will initially be

made up of coal, however, the reserve may

transition to biomass as it becomes available in

coming years.

The new 10-year HFO supports 250 MW of

Rankine capacity remaining in the market out to

2035, which will enable future HFOs and other

risk products to be offered to the whole market.

The parties intend the agreements to be in

place from 1 January 2026.

45

GENESIS INTEGRATED REPORT 2025

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MAINTAINING PLANT
Regular maintenance of the Huntly plant

proceeded amid the demands of the past year.

Most notable was the completion of a cold

survey of Unit 1, a huge project taking place

every four years involving undertaking repairs

and improvements to the turbine, boiler and

other plant. The job took 175 days, around

60,000 working hours, involved 30 different

contracting companies and cost $8.1 million.

Cold surveys typically improve efficiency of

the unit by between 0.6% to 1.1% and decrease

auxiliary power requirements by up to 0.9 MW.

This will have significant commercial and

sustainability benefits, including fuel cost

savings and a reduction of between 2,900 and

13,100 tonnes of CO₂ emissions between FY25

and FY28 depending on how often the unit is

called on to operate.

Huntly Unit 5’s combustors were replaced

during its FY25 outage, supporting ongoing

safe and reliable operation of the unit and

enabling a lower minimum load.

We also removed a coal loadout conveyor

to make way for the installation of the new

battery units.

BIOMASS PROGRESS

We have an objective to establish a pathway

to 300 kt of biomass by FY28 for generation at

Huntly Power Station to support the station’s

transformation to a flexible, low-carbon

power producer. Creating a sustainable

and commercially viable alternative to coal

will support Huntly’s Rankine viability into

the future by underpinning Huntly Firming

Options for other market participants with

renewable fuel.

Biomass is an ideal domestic fuel to supply

the Rankines and we estimate that producing

300 kt of biomass would require feedstock

equivalent to less than 2%

1

of the production of

New Zealand’s exotic forests.

This year we advanced discussions with

five potential suppliers of biomass who are

attracting the top international technology

providers to New Zealand. This included

signing a Memorandum of Understanding

with Carbona and a non-binding term sheet

with Foresta.

We are seeking supply of torrefied black pellets

produced locally using sustainably grown

exotic forests and low-value wood material,

including slash. New production facilities are

likely to be built in regions that would benefit

from the jobs created.

Foresta is planning an integrated pine chemical

and torrefied wood pellet production facility in

the Bay of Plenty, which at full capacity could

produce 180 kt a year. Genesis is also in the

process of negotiating supply agreements with

other consortia across the central North Island.

Visits to torrefaction facilities in Thailand and

Finland, and visits to Japan and Vietnam, grew

our understanding of the technology, supply

challenges and availability of biomass. Once

we finalise product specifications and conclude

negotiations, we will be considerably closer to

our goal of a seamless transition from coal to

biomass at Huntly Power Station.

GAS FLEXIBILITY

The ability to store gas is key to increasing

Huntly Power Station’s flexibility. In FY25 we

completed an agreement with the Tariki gas

field joint venture in Taranaki to secure 2 PJ

of gas from the field, and a 12-month right

to assess the potential for Tariki as a gas

storage facility.

The Tariki operator, NZEC, anticipates

completion of dynamic subsurface modelling

and surface facility concept studies during

August 2025 and we will jointly assess the

project after this.

Alongside Tariki, we’re investigating other gas

flexibility options including other fields, LNG

and demand response.

1. Calculation using information from Scion; Land, Air, Water Aotearoa;

International Energy Agency; and from potential suppliers.

300,000

TONNES OF BIOMASS SUPPLIED TO HUNTLY

POWER STATION ANNUALLY BY FY28 – OUR

GEN35 TARGET.

“Our planned state-of-the-

art manufacturing facility

of locally sourced torrefied

black wood pellets in

Kawerau will play a key

role in reducing reliance on

coal, and we are eager to

collaborate with Genesis

to support New Zealand’s

energy transition to net

zero by 2050.”

Henry Cheng, Foresta Executive Chairman

46

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Four celebrate 40 years at Huntly
On 29 January 1985, four young men started

work at Huntly Power Station. Forty years later,

they’re still there.

A celebration morning tea was held recently

for Sandy Amos, Operator Maintainer –

Mechanical; David Haydock, Generation

Controller – Thermal and Resource Trainer;

Vaughan Jones, Generation Controller –

Thermal Shift Lead; and Trevor Roberts,

Systems Engineer.

Each was gifted a specially carved model of

the power station to mark their milestone. The

four started as teenagers, and say the variety

of work, and the quality of their colleagues,

encouraged them to stay.

“There’s lots of variety and opportunity to go

into different parts of the business,” says David.

“The people are what make this place; the

friendship between people is great.”

Vaughan says no two days are the same:

“There’s always something different going on,

and new challenges to work on.”

Trevor has found the job interesting and

challenging, made better by “lots of good

people. It’s just a great place to work.”

The station’s Operations Manager, Gareth

Dodd, noted the 160 years of service between

the four men. “This place would be nothing

without the level of professionalism shown by

these four,” says Gareth. “We thank them for

their service, and for being genuinely good

people to work with.”

After the celebration the four were back at

work, with no plans to retire just yet.

Power Purchase

Agreements

Power Purchase Agreements were activated

for the Lauriston solar farm in November and

the Tauhara geothermal plant in January.

Together they provided 289 GWh in FY25

to add to the 442 GWh received from the

Waipipi wind farm.

PPAs serve to notionally increase

renewable generation and improve our

portfolio flexibility.

2025

Holding their carved models of Huntly Power

Station and specially labelled beer for their

40th anniversary are, from left, David Haydock,

Vaughan Jones, Trevor Roberts and Sandy Amos.

1985

“There’s always something

different going on, and

new challenges to work on.”

Vaughan Jones

Generation Controller – Thermal Shift Lead

Celebrating Huntly long

service employees

bit.ly/40YrsAtHuntly

47

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Tekapo Power Scheme
reconsenting

The Tekapo Power Scheme is of national

importance, generating on average enough

renewable electricity to power more than

120,000 households. It operates alongside

other power stations on the Waitaki scheme,

owned by Meridian, which together produce

a combined average of approximately 8,000

GWh annually, about 18% of New Zealand’s

annual supply, and contain about 60% of

New Zealand’s controllable hydro-storage.

The resource consent to operate the Tekapo

scheme was originally granted in 1990 and

came up for renewal in 2025. Securing consents

to operate for another 35 years is critical to

helping achieve Genesis’ and New Zealand’s

climate change targets.

We lodged a consent application in mid-2023,

and this year decided to apply instead under

the Fast Track Approvals Act after being

listed as a Fast Track project in late 2024.

Genesis lodged its Fast Track application with

the Environmental Protection Authority in

April 2025.

Our consent application recognises the

effects of the scheme’s on-going operation on

people, communities and the environment,

and therefore proposes consent conditions

to address these effects through relationship

agreements with mana whenua, the

Department of Conservation and other

parties. Outcomes of these agreements

include an enhanced biodiversity programme

and investment in local infrastructure and

the community.

48

GENESIS INTEGRATED REPORT 2025

We’re committed to building

relationships that see us contribute to

meaningful outcomes for the community

and environment while enabling the

Tekapo Power Scheme to continue to

provide renewable electricity.

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Community Investment Framework
This year we released a new

Community Investment

Framework, designed to create

real, positive change for people

and places closest to our power

schemes. The Framework has a

10-year time horizon and aligns

with Genesis’ Gen35 strategy.

By investing long-term in communities closest

to our power schemes, we’re supporting local

aspirations, building capability and resilience.

We’re lifting where we stand to support

partnerships, programmes and initiatives that

are by the community, for the community; by

iwi, for iwi; by Māori, for Māori.

The framework comprises three components,

or kōwae – nature, energy wellbeing, and

education and pathways. Wrapping around

the three main kōwae is the taura, which

indicates our responsiveness to local needs and

aspirations through smaller grants supporting

community-led kaupapa and initiatives.

Real, positive change for

people and nature in the

communities closest to

our power schemes

Supporting warmer homes for

whanau and empowering the

community-led transition

Warmer homes and kainga for communities

Enabling fair energy access for all

Building energy understanding and

financial capability

-

-

Protecting and restoring nature

Making a positive impact in the key communities

and ecosystems where we operate

Supporting mana whenua aspirations

Enabling opportunities for communities to

connect and engage with nature

Supercharging education

and pathways for rangatahi

Creating transformative learning and employment

opportunities for people in our local communities

Building capability in educators

Increasing accessibility to STEMM

education in Aotearoa

Through Gen35, we’re powering a

sustainable and thriving Aotearoa.

Our community investment impacts both

locally and across the country, creating real,

positive change for people and nature.

By investing long-term in communities closest

to our power schemes, we’re supporting local

aspirations, building capability and resilience.

We’re lifting where we stand to support

partnerships, programmes and initiatives that are

by the community, for the community; by iwi, for iwi;

by Maori, for Maori.

Our Approach

Community Investment Strategy

Te Ao Pungao

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M

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Community Investment Strategy

Te Ao Pūngao

Credit: Tā moko (traditional Māori tattoo)

inspired artwork from Ben Thomason.

Design developed by Bastion Shine and

led by John Pelasio. Each kōwae (part)

represents nature, energy wellbeing

and education and pathways, and the

taura (connections) symbolise this in the

communities closest to our power schemes.

Community investment

framework

bit.ly/CommunityInvesting

49

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Real, positive change for
people and nature in the

communities closest to

our power schemes

Supporting warmer homes for

whanau and empowering the

community-led transition

Warmer homes and kainga for communities

Enabling fair energy access for all

Building energy understanding and

financial capability

-

-

Protecting and restoring nature

Making a positive impact in the key communities

and ecosystems where we operate

Supporting mana whenua aspirations

Enabling opportunities for communities to

connect and engage with nature

Supercharging education

and pathways for rangatahi

Creating transformative learning and employment

opportunities for people in our local communities

Building capability in educators

Increasing accessibility to STEMM

education in Aotearoa

Through Gen35, we’re powering a

sustainable and thriving Aotearoa.

Our community investment impacts both

locally and across the country, creating real,

positive change for people and nature.

By investing long-term in communities closest

to our power schemes, we’re supporting local

aspirations, building capability and resilience.

We’re lifting where we stand to support

partnerships, programmes and initiatives that are

by the community, for the community; by iwi, for iwi;

by Maori, for Maori.

Our Approach

Community Investment Strategy

Te Ao Pungao

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Our funding priorities are:


Protecting and restoring nature


Supporting warmer homes for whānau and

empowering community-led transition


Supercharging education and pathways for

rangatahi (young people).

Early implementation of our new Community

Investment Strategy saw us extend our

partnership with Pūhoro STEMM Academy

for up to 10 years to support rangatahi (young

people) into careers involving science,

technology, engineering, mathematics, and

matauranga Māori; create a new programme

of work to promote energy wellbeing (see

page 39), and supercharge our School-gen

and award-winning Ngā Ara programmes for

primary and secondary students.

We’re also supporting a range of initiatives in

communities close to our generation schemes,

including rangatahi leadership development

programmes, Hato St Hone St John Ambulance

Stations, Lake Tekapō lakeshore enhancement,

outdoor education, and Duffy books in Homes.

Community Investment Framework

CONTINUED


10 yrs

EXTENSION OF OUR PARTNERSHIP WITH

PŪHORO STEMM ACADEMY

UP TO

“The partnership between

Pūhoro and Genesis is

important to me as Pūhoro has

guided me to pathways I now

want to pursue, helped me

grow as a leader, and given

me the confidence that I can

fulfil my potential.”

Zoe Wallace-Southall, Head Girl, Ruapehu College

Pūhoro and Genesis

partnership celebration

bit.ly/PūhoroSTEMM

50

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Protecting whio
Since 2011, Genesis and the Department

of Conservation (DOC) have been working

to protect whio through the Whio Forever

programme. The programme undertakes

predator trapping along 1,582 km of river

at seven high-priority security sites and

supporting recovery sites. The number of

national whio pairs reached 562 in the latest

annual surveys, up from 298 in 2011 – an

increase of 89%.

In March 2025, members of the Whio Forever

Committee from DOC and Genesis visited

the Tongariro area. It was a great opportunity

to connect with local predator-management

groups and other volunteers who manage

predator trapping lines in the Tongariro and

Whanganui river catchments.

This year the trapping network grew within the

Central Southern Alps (one of the eight security

sites managed as part of the Whio Forever

programme), with trapping expanding into the

Rocky and Griffin Creeks.

“Central Southern Alps has seen a slow but

steady increase in its whio population thanks

to predator control and our breed-for-release

programme,” says Antje Wahlberg, DOC

Biodiversity Ranger. “Rocky and Griffin Creeks

are a small but productive area for whio, and

they fill a geographic gap we had in the centre

of the security site. It feels like we’ve finally

connected the dots. Thanks to the consistent

support from Genesis and other contributors

we’ve been able to make this progress – we

expect to count 50 protected pairs at our next

full census.”

We also partnered with tamariki (children) from

one of our Ngā Ara partner kura (schools), Te

Kura o Hirangi in Tūrangi, to deliver their own

messages for our annual Whio Awareness

Week after learning about whio from Whio

Forever Technical Advisor Cam Speedy.

1,582 km

OF RIVER PROTECTED BY

PREDATOR TRAPPING

“Central Southern Alps

has seen a slow but

steady increase in its

whio population, thanks

to the consistent support

from Genesis and other

contributors.”

Antje Wahlberg, DOC Biodiversity Ranger.

Whio Forever 2025

bit.ly/ProtectWhio

51

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

School-gen
School-gen is Genesis’ longest-running

programme, supporting STEM (science,

technology, engineering and maths) education

across Aotearoa since 2006. This year Genesis

donated $115,000 in STEM equipment to 16

primary schools.

HOUSE OF SCIENCE PARTNERSHIP

Genesis has an ongoing relationship with

House of Science, which works to enhance

confidence in teaching science through

relevant, comprehensive resource kits with all

the materials needed to carry out engaging

science lessons.

In FY25 we expanded our support of House of

Science to focus on supporting primary schools

in the communities around our generation

schemes. This enables House of Science to

reach an additional 29 schools in Tongariro,

Te Wairoa and Raahui Pookeka Huntly.

Genesis School-gen is the national sponsor

of the House of Science ‘Hot Stuff’ kits. This

year 579 teachers and 14,801 students were

able to access the hands-on learning materials.

Positive feedback from recipients included:

RESOURCES IN TE REO MĀORI

Since 2006, School-gen has been providing

free, energy-related science, technology,

engineering, maths teaching resources to

empower Kiwi kids with learning opportunities,

helping prepare them for jobs of the future.

In FY25 we began implementing aspects of

mātauranga Māori into our resources, including

translating all material into te reo Māori. These

will be accessible for educators in FY26.

The School-gen website has a range of teacher-

designed resources for educators and students,

free to download. This includes activities,

lesson plans, online games, reading and

science videos.

Educators using Genesis School-gen STEM

learning resources grew by almost 500 users

in FY25.

We’re planning to develop more resources and

finalise our mātauranga Māori strategy, fully

embedding this into the programme.

Tuatara

and the Sun

Ko Tuatara

me te Ra ̄


OVERVIEW

Learn about tuatara and why the sun is so important to them.

NZ CURRICULUM LINKS

LEARNING AREAS:ACHIEVEMENT OBJECTIVES:LEVELS:YEARS:

Science:

Living World: Life processes

Recognise that all living things

have certain requirements so

they can stay alive.

1-21-4

Nature of Science:

Investigating in science

Extend their experiences and personal

explanations of the natural world through

exploration, play, asking questions, and

discussing simple models and human

induced.

1-21-4

Living World:

Evolution

Recognise that there are lots of different

living things in the world and that they

can be grouped in different ways.

1-21-4

EnglishListening, Reading and Viewing1-21-4

YEARS 1-4

19,692

STUDENTS PARTICIPATED IN

STEM LEARNING THROUGH OUR

PARTNERSHIP PROGRAMMES

“The activities were really

easy to adapt to suit

different age groups. The

thermal imaging camera

was one of the activities the

children liked the most.”

Teacher at Whenuakura School, Taranaki

52

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Ngā Ara Creating Pathways
Our most impactful social initiative is our

Ngā Ara Creating Pathways programme. It

focuses on attracting, nurturing, and engaging

rangatahi (young people) in STEMM education

and career pathways. This helps individuals

build rewarding careers, our industry build

its future workforce, and to address wider

industry inequities.

We partner with secondary schools in our

generation communities, creating opportunities

for apprenticeships, internships, work

experience, scholarships and partnership

programmes. We work with community

organisations including Pūhoro STEMM

Academy, POU Limited and Oho Mauri.

In the 12 months ahead, we plan to expand

and promote our core Ngā Ara programmes,

and work collaboratively with our generation

communities to improve rangatahi Māori

access to STEMM education.

11

APPRENTICES HAVE

BEEN EMPLOYED

SINCE NGĀ ARA

LAUNCHED IN

JULY 2020:

38

INTERNS HAVE WORKED

ACROSS OUR OFFICES

AND POWER SCHEMES

65

WORK EXPERIENCE

OPPORTUNITIES HAVE

BEEN CREATED

275

SCHOLARSHIPS

AWARDED

53

GENESIS INTEGRATED REPORT 2025

Apprentices at Huntly Power Station,

from left, Joel Watkins, James Dyke,

Jasmine Lowe, Manukura Heta.

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Scholarship sparks an
electrical career

As a student at Wairoa College, a Ngā Ara

partner school, Kiana King had the chance to

do work experience at Waikaremoana Power

Scheme. She stood out during her placement,

impressing the site team with her curiosity and

strong work ethic.

Kiana’s exceptional performance earned her

a Ngā Ara scholarship, and she is currently

studying for her NZ Certificate in Electrical Pre-

Trade at the Eastern Institute of Technology in

Napier. The course is precursor to an electrical

apprenticeship. Kiana continues to work on-site

one day a week while completing her studies,

and our site team is proud to be supporting her

studies with hands-on experience.

“My journey with Genesis began through

school (Wairoa College). With a passion

to become an electrician, I jumped at the

opportunity to learn more about it,” says Kiana.

“Work experience at the Waikaremoana Power

Scheme opened my eyes and convinced me

even more that this is what I want to do! I

am now working at EIT towards my dream of

becoming a sparky, completing an Electrical

Pre-Trade, with the hope of undertaking an

apprenticeship with Genesis once I complete

this qualification.”

STEMM grants

In FY24, 11 of our Ngā Ara partner schools were

given the opportunity to apply for a one-off

STEMM grant of $10,000. The funding was

distributed in FY25 and used for a range of

STEMM resources and experiences, including

microscopes, robotics kits, and computers,

a field trip, and professional development

for teachers.

One recipient was Mackenzie College in

Fairlie, near the Tekapo Power Scheme. The

college used the funding to buy a laser cutter,

and David Hignett, the college’s Head of

Technology, told us about the impact it has had

for students:

“As a rural school it is sometimes difficult for

our students to get the same exposure to the

high-tech elements of technology, but your

generosity has ensured that our rural students

get the same opportunities as the bigger

city schools.

“We have embedded the use of this machine

in our projects, creating high levels of

engagement and excitement among our

students at all year levels. Having the laser

cutter within the school has re-ignited a passion

for technology.”

Aruhiko partnership

This year we established a formal partnership

with Aruhiko Power Engineering Excellence

Trust (PEET). The partnership is aimed at

encouraging students from our generation

communities to pursue power engineering

studies at the University of Canterbury. As

part of this collaboration, we funded five

STEMM scholarships.

Girls with Hi Vis

In 2024, we hosted 70 rangatahi wāhine (young

women) for Girls with Hi Vis events at our

Huntly and Tokaanu Power Stations. We host

these events biannually to spark curiosity and

foster connection to the energy sector. Women

are under-represented in trade and technical

roles in the energy sector, and we want to

inspire and encourage more young women

along these rewarding career pathways.

Students toured the power stations and

attended a panel discussion where they

heard from some of our inspiring wāhine in

operational roles. Our teams led fun, hands-on

activity rotations that allowed students to learn

more about careers in the energy sector. Teams

worked together to build mini hydro power

stations, construct and test mini earth dams,

and wire extension cords.

Inspired to study: Una Drayton

Una Drayton attended a Girls with High Vis

event through her Ngā Ara partner school,

Ruapehu College in Ohakune, which is close

to the Tongariro Power Scheme. The event

opened her ideas to the possibilities of a job in

the energy sector, and she went on to receive a

Ngā Ara Scholarship.

Una is now in her third year studying electrical

engineering at university. She joined us at the

recent Girls with Hi Vis event in Huntly, sharing

her story and role modelling potential pathways

for rangatahi.

POU partnership

Established in 2019, POU Limited is a

partnership between Genesis Energy and the

Matawhaanui Trust. It focuses on providing

quality services to Huntly Power Station,

creating employment for local people. Roles

include cleaners, ground maintenance staff,

scaffolders, mechanics, electricians, and

coal technicians.

POU has 39 permanent employees, two

fixed-term apprentices and 15 casual workers.

In the year ahead, the business plans to take on

more apprentices in areas where its workforce

is ageing to create opportunities for the next

generation and ensure continuity of its services.

Kiana King

Waikaremoana Power Scheme work experience student

54

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Our generation sites have an impact on land,
waterways and people, and we recognise

our responsibility to help protect the many

species of plants and animals that live in

these ecosystems.

WAITAKI CATCHMENT

We’re developing a new indigenous biodiversity

programme for the Waitaki Catchment,

in conjunction with the Department of

Conservation (DOC). This year saw the drafting

of a 10 year strategic plan. This will be a key

commitment under the terms of the new

Tekapo Power Scheme consents.

The new indigenous biodiversity programme is

called Kahu Ora, which was a name gifted by

Justin Tipa (Ngāi Tahu, Ngāti Mamoe) meaning

a reviving cloak that represents togetherness,

collaboration and coming together for a shared

purpose. Implementation of our contribution

to Kahu Ora is a key component of the new

consents once approved.

The overall objective of Kahu Ora is to

improve the condition, resilience, indigenous

biodiversity, ecological processes and other

related values of taonga (treasured) species,

the braided rivers and associated freshwater

environments including the wetlands within the

Waitaki Catchment.

LAKE TAUPŌ

The lands and waterways around the

Tongariro Power Scheme contain many

taonga, including a shy, slender fish called

Kōaro (Galaxias brevipinnis). The Kōaro once

thrived in Lake Taupō and its surrounding

tributaries and provided an important food

source for the tangata whenua of the Lake

Ta u pō region, Ngāti Tūwharetoa, but following

the introduction of brown and rainbow trout

into Lake Taupō between 1887 - 1898, kōaro

populations began to decline. The trout

competed with kōaro for food and ate the

kōaro themselves. In less than 100 years, the

kōaro population in Lake Taupō, along with the

cultural connection and traditional practices of

Ngāti Tūwharetoa, had almost disappeared.

This year we have started working with some

key hapu-based businesses and Hautu-Rangipō

Whenua Ltd (HRWL) whose land surrounds part

of the Tongariro Power Scheme to restore Kōaro

habitat and gather data on the Kōaro population.

Over the next three years, we will be working

to develop a restoration plan, remove barriers

to Kōaro movement including installing ‘fish

ladders’ to help them move upstream, restore

riparian margins by fencing off and planting

native species at the water’s edge, and create

enclosed environments in ponds and wetlands to

support Kōaro spawning.

WHANGANUI RIVER

Tuna (eel) once thrived in the Whanganui

River, but stocks declined between

the 1970s and 2010s. They are a vital

natural and cultural resource for mana

whenua and play a significant role in the

river’s ecosystem.

The artificial structures that are part of the

Tongariro Power Scheme make it difficult

for mature tuna to migrate downstream

and juvenile elvers to migrate upstream.

Since 2012, Ngāti Hikairo ki Tongariro and

Genesis have been working to boost tuna

populations by improving access both

upstream and downstream of Genesis

structures. Over the past few years, we

have developed passive elver passages

on several intakes, and monitoring these

will provide evidence of how well these

installations are performing.

In FY25 several wānanga (seminars) with

tuna experts were held in the field to

educate and exchange knowledge around

the best methods of tuna management. We

are still learning and continue to connect

with like-minded people in other areas of

Aotearoa performing similar mahi (work).

COOL KŌARO FACT

Kōaro, (Galaxias brevipinnis) also known

as the climbing galaxias, is known for its

remarkable ability to climb steep surfaces,

including waterfalls, using its specialised fins.

1964

The Western Diversion stage of the Tongariro

Power Scheme started. There were an

estimated 20,000 tuna living upstream of the

structures installed

1983

The final stage of the Tongariro Power

Scheme was completed

1999

Management of the Tongariro Power Scheme

was transferred to Genesis

2010

Falling tuna populations had become a

critical concern for mana whenua

2012

Ngāti Hikairo approached Genesis Energy,

concerned about the ongoing decline of tuna

stocks. We formed a partnership to undertake

an eel restoration programme

2014

Between 2012 and 2014, about 200 tunaheke

(mature eels) were successfully salvaged and

released to continue their spawning migration

2015

Tunariki (elver) trap and transfer began

on the Otamangakau Dam outlet

2024

Between 2015 and 2024, approximately

20,000 elvers were transferred to habitat

upstream, mostly Lake Otamangakau.

2025

Passive elver passage added to all but two

structures, with manual elver passage

provided at those two.

Helping protect and restore nature

TUNA TIMELINE

Credit: A Siciliano/Department of Conservation

55

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

In late June a group of around 30 employees
from Genesis and our partner POU Ltd came

together to restore a wetland off Te Ohaki Road

near Huntly Power Station. Together with local

volunteers, the team planted 2,400 native trees

and grasses – part of a larger project in

partnership with Waikato RiverCare that will

see 6,120 plants established across the site.

Once mature, the wetland will help sequester

carbon dioxide. This is our second voluntary

wetland restoration project, building on what

began last year at the Waahi wetland.

Planting at Raahui Pookeka Huntly

Kevin Hutchinson

Kai Whakahaere Rauemi (Operations Manager)

at Waikato RiverCare.

Susie Elcock

Environmental Advisor

Wetland restoration can have many

benefits, including supporting a wide range

of biodiversity, improving water quality,

and reducing river temperature. The last

is important as we rely on water from the

Waikato River to cool equipment at the power

station, and can only draw water from the river

when it is within a certain temperature range.

Keeping our waterways healthy is important

for our business and the environment in which

we operate.

2,400

NATIVE TREES AND GRASSES PLANTED

IN PARTNERSHIP WITH WAIKATO

RIVERCARE THAT WILL SEE 6,120

PLANTS ESTABLISED ACROSS THE SITE

Restoring wetlands in

Raahui Pookeka Huntly

bit.ly/RaahuiPookeka

56

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Having Kruger Wetere (Ngāti Maniapoto,
Ngāti Hikairo) join us as Pouhere Māori has

been pivotal in fostering long-term, trusted

relationships with stakeholders that generate

sustainable commercial outcomes. Kruger

brings deep experience and tikanga-led

leadership, travelling throughout the country to

nurture both existing and new iwi relationships.

“The Pouhere Māori role is both a cultural

and commercial navigator. It ensures Genesis

builds meaningful relationships with Māori,

honors Te Tiriti o Waitangi, and integrates

Te Ao Māori into our people, partnerships,

and future energy plans,” says Kruger.

One example of this mahi includes

supporting our team’s engagement with

mana whenua connected to the Tekapo

Power Scheme, particularly through Te

Arawaru – the entity established as part of

our relationship agreement.

We were honored to have Waikato-Tainui

present to mark the start of construction on

our battery project at Huntly Power Station.

Iwi leaders included Tukoroirangi Morgan,

Chair of Te Arataura (the executive body of

Waikato-Tainui), and Genesis board member

and Chair of Tainui Group Holdings, Hinerangi

Raumati-Tu’ua.

Following this event, we held a separate

ceremony to celebrate the signing of an

updated relationship agreement between

Genesis and Te Aratoki – the representative

body for several marae around Huntly

Power Station.

Iwi and mana whenua

Further south, representatives of Arowhenua

rūnanga, officiated the opening of our first

solar farm at Lauriston in Canterbury, marking

the beginning of a new relationship with mana

whenua in that region.

We’ve also been privileged this year to

engage with Ngāi Tūhoe, Te Uru Taumatua

leaders, Tamati Kruger and Kirsti Luke,

Whanganui rangatira Gerrard Albert, and

with Tūwharetoa Māori Trust Board rangatira,

Rakeipoho Taiaroa.

57

GENESIS INTEGRATED REPORT 2025

Our Pouhere Māori Kruger Wetere

(left) with Tukoroirangi Morgan,

Chair of Te Arataura, the executive

body of Waikato-Tainui, at the

launch of construction of the battery

project at Huntly Power Station.

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Genesis has FY25 Science Based Targets (SBT)
that align with the global Paris Agreement

to limit global warming to 1.5°C above

pre-industrial levels. Our targets were to

reduce greenhouse gas emissions by FY25

(from a FY20 baseline): 36% for generation

emissions

1

, and by 21% from use of sold

products (gas and LPG sales).

Through FY25, we faced several challenges that

affected our ability to achieve our generation

target. Actual emissions were 6% lower than

the FY20 baseline, compared to the target

of 36%. This shortfall was due to a range

of factors including the speed at which the

market is developing renewables, hydrology

conditions, and most significantly, the stressed

gas market. In the absence of available gas,

Genesis had to rely more heavily on coal to

Emissions update

meet New Zealand’s electricity demands.The

emission reduction target for FY25 from sold

products was met.

Despite these setbacks, Genesis remains

aligned to its long-term decarbonisation

goals. Genesis’ extended goals are to reach

net zero emissions by FY40 and to meet

near-term reduction targets by FY30. Our

updated climate targets extend from our FY25

targets to net zero by FY40, and have now

been validated by the Science Based Targets

initiative (SBTi). These targets reflect our

plans to reduce greenhouse gas emissions in

line with the global goal of limiting warming

to 1.5°C, and New Zealand’s goal of net zero

emissions by 2050. Genesis’ net zero by FY40

target aligns with the electricity sector’s

unique ability to decarbonise rapidly and its

Angela Ogier, our GM Fuels Strategy, with black

biomass pellets at Huntly Power Station.

0.0

0.5

1.0

1.5

2.0

2.5

3.0

FY25 actualOther market factorsAverage hydroScarce gas

drives more coal

Gen35SBTi target

GENERATION EMISSIONS – GEN35 VS FY25 ACTUALS (SCOPE 1 AND 2, MtCO₂e)

important role as an enabler to other sectors’

decarbonisation pathways.

The updated targets reflect Genesis’ expected

decarbonisation delivered by Gen35 goals to

grow renewable energy, empower the customer

transition, and build portfolio flexibility. Key

enablers include the development of flexible

and low-carbon generation options, such as

new renewable energy sources and biomass to

replace the use of coal. Additional details on

Genesis’ decarbonisation targets are provided

in our FY25 Climate Statement.

Genesis is committed to transparency and will

continue to report on progress, challenges, and

assumptions as the business progresses with

Gen35. This approach ensures stakeholders

understand both the ambition and the practical

realities of delivering a low emissions future.

1. Generation emissions include Scope 1 and 2 emissions.

Our updated climate targets

extend from our FY25 targets to

net zero by FY40, and have now

been validated by the Science

Based Targets initiative (SBTi).

These targets reflect our plans to

reduce greenhouse gas emissions

in line with the global goal of

limiting warming to 1.5°C, and

New Zealand’s goal of net zero

emissions by 2050.

58

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Managing our
carbon obligations

Genesis holds investments in two large carbon

forestry partnerships – Drylandcarbon and

Forest Partners. Both partnerships invest

in forest portfolios across New Zealand for

carbon sequestration to produce carbon credits

(NZUs) in the New Zealand Emissions Trading

Scheme (ETS).

Drylandcarbon commenced in FY19 and has

secured land, established forests and registered

plantings in the ETS. The first distribution of

NZUs to investors began in FY23. The focus

in FY25 has been largely ongoing operational

management of the portfolio.

Forest Partners commenced in FY22 and at the

end of FY25 had fully secured land and was

well underway with forestry establishment and

ongoing operational management.

Government relations

Our Government Relations and Regulatory

Affairs team works hard to build and strengthen

Genesis’ reputation and social licence by

engaging with key government stakeholders

and liaising with our teams on regulatory

requirements. This year our work included:


Engagement on policy initiatives, particularly

the Energy Competition Taskforce and

Government review of the electricity sector


Site visits by Government ministers and

officials to Huntly Power Station and other

generation sites


Engagement with officials to support our

priorities, including the Huntly strategic

fuel reserve and Heads of Agreement, and

potential for biomass for generation


Organised a Wellington stakeholder

event in October 2024 with Ministers,

members of the Opposition, and senior

government officials


Worked with the Ministry of Foreign Affairs

and Trade to engage with the Government of

Indonesia to address regulatory barriers to

coal importation


Met requests for additional market

information from the Electricity Authority


Supported implementation of new Consumer

Care Obligations


Made about 40 submissions on government

policy and regulation consultations

Key submissions included:


Energy Competition Taskforce initiatives,

and the Electricity Authority’s related paper

on reviewing risk management options for

retailers


The Electricity Authority’s consultations

focused on retail market settings, including

the Consumer Care Obligations


The Ministry of Business, Innovation

and Employment’s discussion paper on

Exploring a Consumer Data Right for the

electricity sector.


Transpower’s consultations on improving

system security, including the proposed

review of Security of Supply Forecasting and

Information Policy

Sustainable finance

Our Sustainable Finance Framework sets

out the process by which we intend to issue

and manage bonds and loans to support our

sustainability objectives. These contribute

toward our Sustainable Development Goals,

and to create positive environmental and

social outcomes.

We aim to support the industry’s response

to helping New Zealand achieve its net zero

emissions goals, address social challenges and

provide a mechanism for investors to contribute

capital to achieve their sustainability goals.

We have $250m of sustainability-linked

loan facilities, with targets tied to reducing

our emissions, developing new renewable

generation capacity, and creating pathways for

the future of work.

Waste management

Huntly Power Station

Huntly Power Station produces large

quantities of bottom ash and fly ash, and

disposing of it in the most responsible way

is an ongoing challenge. In FY23 we joined

forces with Fletcher Building to keep bottom

ash out of landfill, providing it to local cement

manufacturer Golden Bay, which uses the ash

to make cement. In FY25 we supplied Golden

Bay with 12 kt of bottom ash.

Fly ash produced at Huntly Power Station

has faced challenges in consistently meeting

the minimum specification for re-use;

however, efforts are ongoing to identify a

sustainable solution.

Corporate offices

Our corporate offices in Auckland and

Hamilton support waste and recycling practices

through three collection streams – general

waste, general recycling, and organic waste.

Data collection and reporting on these

collection streams in FY25 shows a decrease

in waste volumes from corporate offices

compared to FY24.

Tackling transport

emissions

We hit several milestones this year on our

journey toward a fully electric light fleet by

FY28. More than half (52%) of our light fleet

is now electric, and we have installed EV

charging infrastructure at almost all our sites –

generation, LPG and corporate.

To help with managing, charging and

troubleshooting for our EV fleet, we’ve

launched a platform that uses our existing

partnerships with EROAD, ChargeNet,

Thundergrid and PowerTrip. This support is

giving our team the confidence to drive EVs

even on the longest trips.

We’re already seeing positive results, with

lower emissions and lower total maintenance

costs as the proportion of EVs in our

fleet increases.

59

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsSustainabilityGovernanceCountry

Our leadership assesses our external
environment and what matters most

to our business to set our strategy

and sustainability targets.

Our sustainable

business

ACCELERATING

60

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

Our Board
Genesis Energy’s Board of

Directors sets the company’s

strategic direction, creating

long-term value for shareholders

while balancing the needs of

our customers, stakeholders

and the environments in

which we operate.

Full profiles of our Directors

can be found here

Tim Miles

BA

James Moulder

BA, BCA, GMP

(HARVARD)

Warwick Hunt

MNZM, BACC

(HONS), FCA, FKCL

Catherine Drayton

BCOM, LLB, FCA,

CFINSTD

Hinerangi Raumati-Tu’ua

MNZM, BMS, MMS, FCA

Barbara Chapman

CHAIR

CNZM, BCOM,

CMINSTD

61

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

Our Executive team
Our Executive team executes strategy

approved by the Board and provides

directors with accurate and timely

information on company operations,

performance, legal obligations

and reputation.

Full profiles of our Executive team

can be found here

Malcolm Johns

CHIEF EXECUTIVE

Ed Hyde

CHIEF

TRANSFORMATION

& TECHNOLOGY

OFFICER

Tracey Hickman

CHIEF OPERATING

OFFICER

Stephen England-Hall

CHIEF REVENUE OFFICER

Julie Amey

CHIEF FINANCIAL

OFFICER

Matthew Osborne

CHIEF CORPORATE

AFFAIRS OFFICER

Claire Walker

CHIEF PEOPLE

OFFICER

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

WEATHER
Rainfall into our catchments was below average

once again in FY25 and marked by significant

volatility. Having entered the financial year at

just 67% of average, national hydro storage

continued to decline on the back of a prolonged

dry sequence, reaching historic lows by late

July. Relief came towards the end of August

2024 with the arrival of significant rain and

snowmelt, pushing storage as high as 141%

of average, however this was followed by a

period of record low inflows nationally between

January and April 2025. As a result, generation

from our Waikaremoana, Tongariro and Tekapo

hydro schemes was also below average at 2,588

GWh.

Meanwhile, temperatures were predominantly

close to or above average across the country

during FY25, which contributed to the 3%

drop in demand compared with the previous

financial year.

Given the need to support the market during

dry periods, Huntly generation rose to 3,613

GWh. Of this, 1,704 GWh was provided by

the Rankines, well down on the 2,332 GWh

generated from the Rankines in FY24 partly due

to the unplanned outage of Unit 5.

ENERGY TRANSITION

As New Zealand moves towards more

sustainable energy sources to meet its net zero

2050 target, the energy sector is faced with the

challenge of transitioning from fossil fuels to

renewable energy sources. This compels us to

undergo our own transition within the energy

transition, including substantial investment

in new infrastructure, technology and skills.

At the same time, we must reposition our

assets to capture value from a future market

dominated by intermittent solar, wind and

hydro generation, with regular dry periods.

The transition also presents opportunities

to innovate and diversify offerings, such as

developing new renewable energy projects or

offering new energy solutions to customers.

FY25 has seen new renewable projects

come online in the form of wind farms, solar

farms and geothermal plants. However the

intermittency of wind and solar farms, a decline

in gas supply nationally, and the expectation

of increasing demand for electricity from EV

uptake and large business energy conversion

has emphasised the critical role Huntly Power

Station continues to play in baseload, and

firming.

Electricity users are clear that keeping the

lights on is essential, so New Zealand will

use some coal as a fuel of last resort. Under

Gen35 we are focused on supporting a reliable

electricity system, working towards securing

more flexible gas supplies, using coal where

it’s needed, and working towards displacing

imported coal with domestic biomass. Our

commitment to install batteries at Huntly

Power Station will help address peak demand

concerns. And we are playing our part in

growing new renewables through our solar

programme and exploration of wind options.

While substantial new generation has been

added and there is more on the way, there is

still work to be done to bring New Zealand’s

energy system into balance. We continue to

work independently and with energy sector

participants and the Government on addressing

this issue.

External environment

Our planning and operations are influenced by the external

environment in which we operate. Each of the areas

discussed here presents challenges and opportunities to

which we must respond in order to be successful.

Refer to our Value Creation Model on page 8 of this report.

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GENESIS INTEGRATED REPORT 2025

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COMPETITION
While retail competition remains healthy,

we continue to experience competition for

renewable energy developments including

access to suitable sites, connection capacity

both at national grid and distribution level,

and resources, including engineers, project

developers and consultants across solar, wind,

and battery projects.

In response, our approach to new renewables

is a mix of greenfield and acquiring late-

stage developments. The latter de-risks the

development process by enabling us to acquire

already-secured land, consents and connection,

and hence reduce the risk of delays. This,

combined with our ability to develop projects

on our own, through joint-venture partnerships,

or to secure offtakes, allows us access to a wide

range of developments.

In FY25 one of three key equipment

manufacturers for hydro schemes withdrew

from the New Zealand market, reducing

resource and competition to support the

ongoing refurbishment of the country’s

hydroelectric portfolio. Since then there

has been renewed interest from another

international provider to re-enter the market.

Regarding biomass, see information on

page 46.

REGULATION

Policy and regulatory activity in FY25 were

heavily influenced by the events of winter 2024,

in which a combination of a sudden decline in

natural gas supply, very dry conditions, and

prolonged periods of low wind generation

pushed wholesale prices to very high levels.

While ~99% of consumers were shielded

from these circumstances through fixed-price

contracts with retailers, some spot price-

exposed industrial consumers were negatively

affected, driving a political response.

The Electricity Authority and Commerce

Commission combined to launch the ‘Energy

Competition Task Force’, which has produced

a steady stream of regulatory change

proposals that Genesis has engaged with.

The challenging wholesale market conditions

of winter 2024 also prompted the Government

to commission an independent review of

electricity market performance. Frontier

Economics was appointed to carry out this

review, which at the time of writing was under

consideration by the Government. Genesis

expects some reform to be undertaken

as a consequence of the review over the

course of FY26.

‘Business as usual’ work continued, as the

Government worked to repeal restrictions on

petroleum exploration introduced in 2019, and

stimulate activity in the upstream sector. This

work took on extra importance in the context

of New Zealand’s very constrained natural

gas supply.

Genesis has also engaged closely with the

Government on plans to substitute coal with

domestically produced sustainable biomass

at Huntly Power Station, and our objective is

to establish a pathway to 300 kt of the fuel

to site by FY28 was referenced in the second

Emissions Reduction Plan.

Mandatory Consumer Care Obligations were

introduced in January 2025, and Genesis has

taken care to ensure compliance with these

new requirements. Considerable work has

also been undertaken to ensure compliance

with new information-gathering requirements

imposed by the Electricity Authority.

Resource management legislation reform

continued throughout FY25 and into FY26,

in support of the Government’s ‘Electrify

New Zealand’ commitment to double

renewable generation in New Zealand by 2050.

64

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

SUPPLY CHAIN
Our supply chain continues to be influenced

by scarcity of skilled labour, local supplier

availability and critical resources. This has

meant some instances when it has been hard to

get contractors out to difficult-to-access sites.

We work with our partners to find solutions,

and build longer timeframes into our schedules.

As we move ahead with our new renewable

energy projects, we’re carefully managing

our supply chain to ensure a reliable and

sustainable supply of the people, materials

and resources we need. Examples of building

sustainability into those supply chains include

considering suppliers close to delivery points

to avoid distance travel, and sourcing as

many different products as possible from

each supplier.

We are conscious of the need to guard against

modern slavery in our supply chains as much

as we can.

In selecting the equipment suppliers for our

solar programme, the Genesis-FRV joint

venture has followed the procurement and

compliance process of FRV, based in Spain,

which includes management of modern slavery

risk and exposure, particularly from upstream

raw materials used in the manufacturing of

solar modules. This is based on their experience

of managing modern slavery in the supply chain

and includes independent third-party reviews

of solar module vendors, supply chains and

sub-contractors, including visits to module

supplier facilities.

Regarding coal supply, an independent third

party undertook a comprehensive audit in

FY25 of the Indonesian company from which

we source coal directly. We will receive the

audit report in Q1 FY26. An audit in 2019

confirmed our supplier met required standards.

In addition, the supplier meets regularly

with its sub-contractors and requires regular

reports on the sub-contractors’ health, safety,

environmental and social targets and progress.

Regarding biomass, the international market

is growing rapidly for black pellets with

production plants coming online at scale and

demand increasing from coal power plants

around the world committing to transitioning

away from coal. New Zealand, with the

transition of fuel for Huntly Power Station, is

recognised as a world-leading destination for

technology suppliers and investors. Five of

the world’s leading black pellet technology

providers are now actively progressing projects

with Genesis and several of New Zealand’s

largest fibre producers, creating opportunities

for foreign and local investment.

TECHNOLOGY

As we respond to the dynamic markets

in which we operate, we maintain a level

of flexibility to enable us to achieve our

outcomes. Our core technology focus

areas have remained steady across our key

platforms, our data, and delivery of our high

priority digital projects (Billing and CRM,

Finance, and Wholesale Markets). These

projects are enabling transformation of key

business processes while moving us to next

generation, cloud-based solutions.

We’re continuing to execute our broader

technology programme modernising our core

infrastructure, our Genesis Data Platform and

our integration ecosystem.

Our security posture continues to mature

against the globally recognised ISO 27001

Information Security Management standard

and the Generation-specific VCSS-

CSO standard to ensure a safe, reliable

environment for our business operations.

In response to globally demonstrated

success, we have accelerated our approach

to adopting and embedding AI in key areas

of our organisation where we see strong

potential for value.

Five of the world’s leading

black pellet technology

providers are now actively

progressing projects with

Genesis and several of

New Zealand’s largest

fibre producers, creating

opportunities for foreign and

local investment.

65

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

Progress toward our 2025 targets and our contribution to UN Sustainable Development Goals (SDGs). For more on Genesis and sustainability, visit https://www.genesisenergy.co.nz/about/sustainability
Progress against our 2028 Sustainability Framework, Te Wao Nui, will be reported in future updates.


SUSTAINABILITY PILLAR2025 TARGETSFY25 PERFORMANCE PROGRESS AGAINST 2025 TARGET

A low carbon future

GOALS

• Empower NZ’s energy transition

• Help customers & communities to transition

• Protect & restore nature

SUSTAINABLE DEVELOPMENT GOALS:


SDG Targets:

1


13.1, 13.3, 15.1, 15.5

Achieve 1.5°C-aligned Science Based

Targets by reducing our annual emissions

by more than 1.2 million tonnes of CO₂e

by FY25 (from a FY20 baseline)

Reduced our scope 1, 2 and scope 3 emissions from

use of sold products by 902,202 tCO₂e compared to

FY20 baseline.

We did not meet our scope 1 and 2 emissions reduction

target in FY25. A 6% reduction was achieved in FY25

against FY20 baseline compared to a target of 36%

reduction. Refer to page 58 for more detail on why we

were unable to achieve the target.

We met and exceeded our scope 3 emissions reduction

target which was linked to emissions from use of sold

products. The target was 21% reduction from a FY20

baseline, and a 55% reduction was achieved in FY25.

Empower our customers to reduce their

carbon footprint.

11.8 million interactions with our Energy IQ App features.

55% of our EV plan customers have subscribed to our

EVerywhere offering (charge your home rate when you’re

charging on the road).

61.6 million interactions with Energy IQ features since

the start of FY21.

Positive outcomes for nature through

partnering on conservation and

restoration.

Continued Whio Forever Programme (partnership with

DOC) and our 19-year Kiwi Forever partnership with

Ngāti Rangi.

Project River Recovery in upper Waitaki Basin.

2,400 native trees and grasses were planted to restore

a wetland off Te Ohaki Road, in Raahui Pookeka Huntly.

Whio numbers have increased 89% since the 2011

launch of the Whio Forever partnership, increasing

from 298 pairs to 562 pairs in FY25.

About 4,400 native plants were planted by Genesis

employees and other volunteers to restore wetlands in

Raahui Pookeka Huntly since the start of FY24.

A more equal society

GOALS

• Pathways for the future of work

• Support energy wellbeing

• A safe, healthy and diverse workforce

SUSTAINABLE DEVELOPMENT GOALS:


SDG Targets:

1


7.1, 8.3, 8.6, 10.2, 17.18

15,000 educators use STEM learning

resources or equipment offered by the

School-gen programme (FY21-

FY25 inclusive).

3,863 educators used STEM learning resources or

equipment offered by the School-gen programme.

15,107 educators have used STEM learning resources or

equipment offered by the School-gen programme since

the start of FY21.

Provide a total of 96 apprenticeship,

internship and work experience

opportunities through Ngā Ara Creating

Pathways (FY22-FY25).

25 apprenticeships, internships and work experience

opportunities were provided through Ngā Ara

Creating Pathways.

Ngā Ara scholarships awarded to 70 students nominated

by teachers in partnering schools.

109 apprenticeships, internships, and work experience

opportunities were provided through Ngā Ara Creating

Pathways since the start of FY22.

Support community organisations to help

families improve the warmth of their

homes and partner with others to enable

fair access to energy for New Zealanders

in need.

Helped 529 whānau keep their homes warm and dry, or use

energy efficiently. Gifted 11,700 lightbulbs to communities

in Rahui Pookeka Huntly and Whanganui to help reduce

whānau energy use, and 5,700 lightbulbs to community

organisations for distribution.

Supported social energy retailer Nau Mai Rā via donating

subsidised wholesale electricity hedges. Our support

contributed to Nau Mai Rā supplying electricity to 2,000

customers in vulnerable circumstances.

Helped 2,388 whānau keep their households warm and

reduce energy use since the start of FY20, through the

provision of winter warm up packs, installation of

curtains, or other warmer home interventions.

2025 Sustainability Framework progress and our SDG contribution

66

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

SUSTAINABILITY PILLAR2025 TARGETSFY25 PROGRESSPROGRESS AGAINST 2025 TARGET
A more equal society

(continued)

Support our customers in vulnerable

circumstances by working with others

137,495 Power Shout hours gifted by our customers to

people who need it.

185,470 Power Shout hours gifted by Genesis to people

who need it.

Reached out to 1,891 customers through Manaaki Kenehi

and Fresh Start.

1,052,965 Power Shout hours gifted to our customers in

need since the start of FY22 (gifted by Genesis

and Genesis customers).

Integrate Te Ao Māori worldview into

Genesis’ culture and the way we do

business and improve cultural capability

of Genesis.

Executive team endorsed a co-creation approach to

developing a Rautaki Māori following their completion of Te

Kahikatea programme in FY23.

60 employees attended “The Wall Walk” workshop with Dr

Simone Bull, to lift their understanding of our nation’s

history and its ongoing impact.

Appointment and mihi whakatau of Kruger Wetere into

Pouhere Māori role.

Formalisation of Te Rōpū Māori ki Kenehi with 50

kaimahi Māori dedicating time to

whakawhanaugngatanga at a kanohi ki te Kanohi hui.

Commenced project to deliver the Rautaki Māori

Employee Pou.

Continued focus on Genesis safety and

wellness management and build of Safety

and Wellness culture and maturity

Successfully achieved ISO 45001 accreditation

demonstrating our commitment to maintaining and

improving our safety standards. Launch of initiative to

deliver 15 workshops to strengthen safety leadership ‘Play

Your Part - Taking Control of My Safety’.

ISO 45001 achieved.

247 employees participated in safety leadership

workshops. 96% would recommend the programme

to others.

Reduction in recordable injuries compared with FY24.

40:40:20 workforce gender split (40%

male, 40% female, 20% any gender

identity), 50% female senior leaders.

Continued to execute our 3-year Diversity, Equity &

Inclusion Strategy with business units setting their own

action plan and targets against our three focus areas

(Gender Balance, Ethnic Representation, Belonging).

At 30 June 2025 we had a workforce made up of 53%

male, 47% female.

Women in senior leader roles: 43%.

A sustainable business

GOALS

• A well-managed business

• Robust governance & transparent reporting

• Positive relationships & open conversations

SUSTAINABLE DEVELOPMENT GOALS:


SDG Targets:

1


8.1, 8.2, 8.6, 8.7, 10.2, 10.3

A well-managed businessProcess underway to modernise digital platforms and

systems (finance, billing, sales, service, pricing, trading).

Managing price increases.

See pages 28, 29 for more on a sustainable business.

Robust governance &

transparent reporting

Continued to develop our reporting, using the Integrated

Reporting Framework <IR>, and increase visibility of

relevant ESG data.

For full reporting suite, visit https://www.

genesisenergy.co.nz/investor/results-and-reports

Positive relationships &

open conversations

Engaged with our local communities, creating jobs, and

learning experiences.

Shared views, knowledge and experience to contribute to

New Zealand’s goal to reduce emissions and transition to a

low carbon economy.

For more detail see pages 49, 53, 54, 57

For more detail see pages 45, 46, 59

1. SDG targets - 7: https://sdgs.un.org/goals/goal7, 8: https://sdgs.un.org/goals/goal8, 10: https://sdgs.un.org/goals/goal10, 13: https://sdgs.un.org/goals/goal13, 15: https://sdgs.un.org/goals/goal15, 17: https://sdgs.un.org/goals/goal17

67

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

What matters most
Issues that matter to Genesis and our stakeholders in FY25

We are committed to creating shared value – for our customers, our shareholders, our people, and our communities. We do this through our core business, which is focused on providing reliable energy

to our customers, and more widely by generating positive economic, social, and environmental outcomes for Aotearoa New Zealand. We manage our approach to sustainable business through a suite of

principles, policies, and statements.

Our stakeholders inform our approach to sustainability, and we regularly engage with them to understand what’s important to them in the short, medium and long term.

Identifying material sustainability issues

We have identified a range of current and emerging risks and opportunities that may impact our stakeholders and business. As part of our annual reporting process, we undertook an assessment of

industry trends, internal reports, external research and conversations with stakeholders, Genesis executives and senior leaders to gain insights into material risks and opportunities.

This feeds into Genesis’ assessment of material topics, informing our strategic approach and guiding our reporting in line with internationally recognised sustainability standards and principles, including

the Global Reporting Initiative.

STAKEHOLDERTOPICS OF IMPORTANCE

CommunitiesLong-term collaborative relationships to support and empower local communities and demonstrate a duty of care towards people and the environment.

Events which impact local communities where we operate (e.g. aftermath of Cyclone Gabrielle, community resilience).

Customers (residential and business)Access to reliable, affordable, sustainable energy. Access to effective and efficient tools and services. Support to decarbonise/electrify. Rising costs.

EmployeesEmployees’ role in delivering the business strategy. To be part of a safe, diverse, inclusive workforce that cares for its people and other stakeholders. To be

compensated fairly, feel safe and empowered and have opportunities to grow capability. Energy reliability, rising costs and energy wellbeing.

Investors Maintaining shareholder returns. Successful execution of business strategy. Confidence in governance and leadership. Robust policies and processes to

manage business opportunities and risks, including climate-related risks and transition opportunities. Efficient capital management now and for the

future.

Government Security of supply (electricity and related fuels), energy affordability, and growing the proportion of renewables in the electricity system. Participation in

consultation processes.

Iwi & mana whenuaThe development and implementation of enduring partnerships. A partner that listens and engages proactively and demonstrates a duty of care towards

people and the environment, and seeks to address on-going cultural and environmental impacts of operations.

MediaReliable energy to provide security for households and business, from both a consumer and economic perspective. Energy wellbeing for consumers

mainly in terms of affordability. The sector’s role in addressing climate change through decarbonisation of itself and other sectors, and the construction of

new renewable generation. Events which impact local communities and how our operations are managed. Climate change litigation.

Partners & suppliersLong-term relationships with clearly stated shared objectives. Partners that can provide resources to deliver outcomes and engagement. Proactive

management of rising costs.

Regulator Delivery of reliable, affordable, sustainable energy. Compliance with regulation.

68

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

0.01.02.03.04.05.06.07.08.09.010.0
0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

8.0

Importance to Genesis

Importance to stakeholders

HIGHER

HIGHER

This graph shows FY25

material topics mapped by

importance to all our

stakeholders and to Genesis

FY25 Materiality assessment

Energy wellbeing

Electrification

Regulation

Technology

A well-managed business

Reliable energy

(security of supply)

Iwi & mana whenua

Climate change & the

energy transition

Environmental impacts,

protection & restoration

A safe, well, diverse

workforce

Community relations

69

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

TOPICDESCRIPTION OF ISSUEHOW WE’RE RESPONDING
A safe, well, diverse workforceOrganisational change.

Recruiting and retaining the best employees with relevant industry skills.

Helping our people build resilience and take care of their overall wellbeing

(mental and physical). Providing a safe, welcoming, and supportive

environment for our people to succeed. Fair remuneration and opportunities

to grow.

Ran our third Hearing from Genesis survey, to which 84% of our people

responded. Relaunched our employee recognition awards. Updated our

Parental Leave and Sick Leave policies.

We maintain a robust health and safety management system, aligned to

ISO45001. All our people can access $100 a year for wellbeing support.

For more, see pages 21, 24.

A well-managed businessDelivery of company strategy, Gen35.

Maintaining shareholder returns, a healthy financial performance and strong

balance sheet.

Strong leadership, clear governance practices.

Active management of risk and commitment to compliance, including

maintaining resilient infrastructure.

Fair remuneration in our operations, supplier, and partner relationships.

Focusing on improving corporate culture and outcomes for customers.

Open and transparent reporting and investor communications. Managing

rising costs to Genesis and its customers and suppliers including inflation and

supply constraints.

Genesis’ Corporate Governance Statement and Code of Conduct is available

online and updated annually. The company’s Risk Management Framework

(online) is part of the induction process for all employees and is overseen by

the Board. Our Supplier Code of Conduct can be viewed here.

We're committed to transparently reporting our progress, and as well as

publishing our Integrated Report, we publish a Climate Statement, Modern

Slavery Statement and ESG datasheet.

Alongside our annual results, we publish an Investor Presentation, and are

planning an Investor day later in 2025. For more, see page 13.

Community relationsEngagement on and responsiveness to local issues.

Being a good neighbour and playing an active part in supporting community

and environmental wellbeing.

Contributing to education and employment opportunities and economic

development of our local communities.

We regularly and proactively engage with local communities regarding

our operations.

For more on how we’re responding, see our FY25 Climate Statement and

page 49.

Climate change & the energy

transition

Empowering the transition to a low emissions future for Genesis and

New Zealand.

Helping manage demand peaks and potential for blackouts. Managing the

risks and opportunities of climate change (eg fuel constraints, renewables,

future fuels), reducing GHG emissions across our value chain and supporting

collaborative efforts to limit global warming.

For more on how we’re responding, see pages 17-19, 43-46, 63-65.

Genesis FY25 Material Sustainability Issues (in alphabetical order)

The table below maps our response to the material topics arising from our analysis. References are provided to further information on each topic.

For metrics related to our material topics, see our FY25 ESG Datasheet and GRI Index.

70

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

TOPICDESCRIPTION OF ISSUEHOW WE’RE RESPONDING
ElectrificationSupporting our residential and business customers to transition away from

LPG and gas and to electrify. Managing growth of electricity demand and

flexibility. Opportunity for new products, services and sales.

Gen35 Strategy to support customer electrification.

For more on how we’re responding, see our FY25 Climate Statement and

pages 31-36.

Energy wellbeing including

rising costs

Household access to reliable, affordable, sustainable energy.

Supporting our customers, employees and communities in times of

energy hardship.

Continued supporting customers experiencing hardship through Manaaki

Kenehi, and partnering in our communities to support warm homes. Trialling

hot water flex.

For more on how we’re responding, see pages 33, 39.

Environmental impacts, protection

& restoration

Managing and monitoring the environmental impacts of our operations.

Undertaking nature-related initiatives in the key ecosystems in which we

operate to help protect and restore nature.

We are partnering to deliver a number of projects focused on improving the

health of waterways and freshwater species in the ecosystems around our

power schemes. For more on how we’re responding, see our website.

Iwi and mana whenua Building strong and enduring relationships with mana whenua.

Managing the on-going cultural impacts of Genesis’ operations.

For more on how we’re responding, see page 57.

RegulationRegulatory settings which impact the energy sector. Carefully considered and

implemented regulation supports the affordable and reliable supply of energy.

We engage in formal consultation processes on many regulatory proposals and

changes that are material to our business. Our submissions can be viewed

here. We also input our views into collective advocacy through industry groups

including the Climate Leaders Coalition, Sustainable Business Council,

Business Energy Council and Electricity Retailers Association NZ. For more on

how we’re responding, see page 64.

Reliable energy (security of supply)Security and costs associated with energy supply (electricity and associated

fuels eg gas) for Genesis and its business customers.

Developed Huntly Firming Options to establish a strategic energy reserve

centered on Huntly Power Station in support of national security of supply.

Started construction of grid scale battery at Huntly Power Station. For more on

how we're responding, see page 5, 12, 43-46.

TechnologyProcesses and controls to protect systems, networks, programmes, devices,

information and data from cyber-attacks, which can compromise customer

and business information, including privacy.

A modern customer service and billing platform and digital tools to help

customers better understand and manage their energy use.

Efficient tools, systems and controls to support business operations and

information management, including AI.

Transformation of our billing and customer relationship management (CRM)

platform, our finance programme, and our wholesale trading portfolio of

services. Continue to invest in information and cyber security capabilities and

controls. For more on how we’re responding, see pages 28-29.

71

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

Key sustainability data
A SUSTAINABLE BUSINESSFY25FY24FY23FY22FY21

FinancialEBITDAF ($m)$454$407$524$440$355

NPAT ($m)$169$131$196$222$32

Sustainable

finance

Sustainability linked loan facilities ($m)

1

$250$250$250$250–

Green bonds ($m)

2

$650$650$410$410–

Sustainable finance as a percentage of total borrowings

3


excluding lease liabilities

47%48%32%29%–

Customer Number of retail customers 520,519496,596483,721471,012474,325

Number of formal customer complaints per 1,000

retail customers

4

2.21.81.71.2N/A

Net Promoter Score (iNPS)

5

50524651N/A

Customers on an EV plan11,6078,3254,1531,610332

Supply chain Total supply chain spend ($m)

6

$3,518$2,509$1,899$2,646N/A

EmployeesEmployees (headcount)

7

1,3051,2771,2911,2241,1 72

Employees (FTE)

8

1,2781,2301,2501,1901,146

Total recordable injuries

9

4648484631

Workdays lost or restricted due to injury

9

9206989662,0441,489

Women as a % of workforce47%44%44%43%42%

Gender Pay Gap

10

32.8%34.3%36.2%3 7.4 %35.5%

Pay Equity Gap

10

1.7%2.9%3.3%3.7%1.4%

Executive leader gender representation

11

43:5743:5750:5050:5029:71

Senior leader gender representation

11

43:5743:5742:5842:5845:55

1. Sustainability linked revolving credit facilities available to be

drawn down of which nil was drawn down at 30 June 2022,

30 June 2023, 30 June 2024 and 30 June 2025.

2. Excludes fair value interest rate risk adjustments, capitalised

issue costs and accrued interest.

3. The calculation is based on drawn debt at year end and excludes

fair value interest rate risk adjustments, capitalised issue costs

and accrued interest.

4. The measurement of customer complaints changed in FY25.

Previously it was based on the percentage change and included

both escalations to team leaders and formal complaints. The

revised definition only includes formal complaints (those

accepted for formal investigation/consideration by Utility

Disputes Limited or escalated internally to the disputes

resolution team). The definition was changed to focus attention

on customer dissatisfaction that cannot be resolved by inbound

customer facing employees including the team leader. Given

the small number of complaints and the changing customer

base it was considered more meaningful to disclose the number

of complaints per 1,000 retail customers than the percentage

change period on period. The comparatives have been restated

to enable comparability over time. The FY21 number was unable

to be reported as the data was not captured in a way that was

comparable with the new methodology. FY25 includes Ecotricity

from 1 December 2024.

5. Based on survey question ‘Based on your recent interaction with

Genesis/Frank, how likely would you be to recommend Genesis/

Frank to your family/friends?’ The reported score is calculated

using all ratings received in the financial year. FY21 has not

been disclosed as iNPS scores prior to July 2021 are not directly

comparable due to changes in the types of responses included

in the calculation.

6. Includes Ecotricity from 1 December 2024. Total supply chain

expenditure was not reported prior to FY22.

7. Includes employees on permanent, fixed term and casual

contracts (including employees on parental leave or career

breaks). It excludes contractors.

8. Includes employees on permanent, fixed term and casual

contracts but excludes employees on parental leave or career

breaks and it excludes contractors. The comparative FTE

information has been restated to remove employees on parental

leave or career breaks to align with the definition used in FY25.

9. The severity and classification of injuries are subject to change

based on medical assessment and acceptance by ACC. Where

injuries are reclassified after a reporting period, the historical

results are restated. The reported results are based on the

classification status as at 13 July 2025.

10. Gender Pay Gap refers to the gap between the pay of women

and the pay of men, calculated by taking the average male

hourly rate minus the average female hourly rate, and dividing

this by the average male hourly rate. The Pay Equity Gap

refers to the pay gap (if any) by career level at Genesis. Note,

Equal Pay is a legal requirement in New Zealand. Genesis has

processes and monitoring in place to ensure its people are paid

fairly and legal obligations are met.

11. Percentage of female : male. Measures the progress we are

making in advancing females into leadership roles. Senior

leaders are classified as Tier 1, Tier 2, and Tier 3 employees.

For more information on our sustainability

indicators refer to our FY25 ESG datasheet

and GRI Index on our website.

72

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsGovernanceCountrySustainability

A LOW CARBON FUTURE FOR ALLFY25FY24FY23FY22FY21
Empowering NZ's

energy transition

Scope 1 and 2 emissions (tCO₂e)2,541,3342,442,7291,076,150

12

2,223,3433,940,325

Scope 3 emissions from use of sold products (tCO₂e)613,569544,714692,204994,6861,269,957

Total scope 1, 2 and 3 emissions (tCO₂e)3,586,6733,231,1422,026,1473,651,0495,672,805

Decrease/(increase) in scope 1 and 2 emissions compared to

FY20 base year (SBT

13

: 36% reduction)

6%9%60%17%(46%)

Decrease in scope 3 emissions from use of sold products

compared to FY20 base year (SBT

13

: 21% reduction)

55%60%49%27%7%

Thermal generation as a % of total generation58%55%37%58%69%

Supporting

customers to

transition to a low

carbon economy

Residential customers engaging with energy management

tools through Energy IQ

48%52%50%45%40%

Protecting and

restoring nature

Whio breeding pairs (showing improvement to water quality

and pest reduction in targeted areas)

562567 587694863

A MORE EQUAL SOCIETY

Supporting local

communities

Total community investment spend ($m)$5.6$2.7$2.4$1.7$1.5

Supporting energy

wellbeing

Households supplied warm home or energy-efficient

solutions through community activities

14


529504499237331

‘Power Shout’ hours gifted to customers in need

15

322,965300,000300,000130,000 N/A

Creating pathways

for the future of work

Apprenticeships, internships and work experience

opportunities created through Ngā Ara Creating Pathways

25313221

16

25

STEM scholarships provided to students through Ngā Ara

Creating Pathways

706876574

Schools receiving STEM equipment via School-gen Trust

18

0393633–

17

STEM learning resources or equipment offered by the

School-gen programme used by educators

19

3,8633,3842,6252,1223,113

Key sustainability data

(continued)

12. Excludes 857 tCO

2

e of CO

2

associated with the combustion of

biomass as this is required to be reported separately from scope

1 emissions under the GHG protocol.

13. Science Based Target.

14. Data is based on the financial year of each curtain bank which

does not always align with Genesis’ financial year.

15. Power Shout gifting was launched in FY22. In FY25 27,499

customers gifted 137,495 hours and Genesis contributed

185,470 hours (FY24 28,978 customers gifted 144,890 hours and

Genesis contributed 155,110 hours, FY23 28,847 customers gifted

144,235 hours and Genesis contributed 155,765 hours, FY22:

15,533 customers gifted 62,132 hours and Genesis contributed

67,868 hours).

16. There were five additional work experience opportunities created

in FY22 that were unable to be completed due to the nationwide

lockdown and restrictions applied by COVID-19. As these

opportunities were only partially completed they have not been

included in the reported number.

1 7. FY21 funding was not completed until July 2021 (FY22), so no

equipment was gifted in FY21.

18. Genesis School-gen Trust was disestablished in June 2024, thus

STEM equipment was no longer available for gifting in FY25 through

the Trust. Genesis still gifts STEM equipment through other gifting

models captured in FY25 ESG Datasheet and GRI Index.

19. School-gen metrics have been revised due to the liquidation of

Nanogirl and the disestablishment of the Genesis School-gen Trust.

For more information on our sustainability

indicators refer to our FY24 ESG datasheet

and GRI Index.

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Consolidated financial statements
Independent auditor’s report

Financials

74

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

F. Risk management
F1. Derivatives

106

F2. Price risk

107

F3. Interest rate risk

107

F4. Foreign exchange risk

108

F5. Impact of derivatives on the income statement and equity

108

F6. Sensitivity analysis for each type of market risk

109

F7. Liquidity risk

109

F8. Fair value measurement

110

G. Other

G1. Share-based payments

112

G2. Related party transactions

112

G3. Auditor's remuneration

113

G4. Capital commitments

113

G5. Contingent assets and liabilities

113

G6. Subsequent events

113

H. Business acquisitions and investments

H1. Business acquisitions

114

Consolidated financial

statements

Consolidated comprehensive

income statement

76

Consolidated statement of changes

in equity

77

Consolidated balance sheet78

Consolidated cash flow statement79

CONSOLIDATED FINANCIAL STATEMENTS

Consolidated financial

statements

For the year ended 30 June 2025

Notes to the consolidated financial statements

General information and significant matters80

A. Financial performance

A1. Segment reporting

83

A2. Revenue

86

A3. Depreciation, depletion and amortisation

86

A4. Impairment of non-current assets

86

A5. Other gains (losses)

86

A6. Income tax

87

B. Operating assets

B1. Property, plant and equipment

88

B2. Oil and gas assets

91

B3. Intangible assets

93

C. Working capital and provisions

C1. Receivables and prepayments

95

C2. Inventories

95

C3. Payables and accruals

96

C4. Provisions

97

D. Group structure

D1. Subsidiaries and controlled entities

98

D2. Joint operations

98

D3. Investments in associates and joint ventures

99

E. Funding

E1. Capital management

100

E2. Share capital

100

E3. Earnings per share

100

E4. Dividends

100

E5. Borrowings

101

E6. Finance expense

103

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CONSOLIDATED FINANCIAL STATEMENTS
Consolidated comprehensive income statement

For the year ended 30 June 2025

Note

2025

$ million

2024

$ million

RevenueA1, A2 3,662.1 3,047.8

ExpensesA1(3,265.0)(2,653.3)

Depreciation, depletion and amortisationA3( 2 3 9.1 )(237.0)

Impairment of non-current assetsA4(0.9)(65.0)

Revaluation of generation assetsB1(5.6) 31.8

Change in fair value of financial instrumentsF5146.9 146.6

Share of associates and joint ventures(0.8)(3.4)

Other gains (losses)A5 6.7 4.7

Profit before net finance expense and income tax

304.3 272.2

Finance revenue 2.8 2.9

Finance expenseE6(79.2)(84.0)

Profit before income tax

227.9 191.1

Income tax expenseA6(58.8)(60.0)

Net profit for the year

1 6 9.1 131.1

Earnings per share (EPS) from operations attributable

to shareholdersNoteCentsCents

Basic and diluted EPSE315.50 12.21

Note

2025

$ million

2024

$ million

Net profit for the year1 6 9.1 131.1

Other comprehensive income

Change in cash flow hedge reserveF5 1 0.1 (9.5)

Share of other comprehensive income of associates and joint

ventures accounted for using the equity method

F5(0.6)0.2

Income tax expense relating to items above(2.7) 2.6

Total items that may be reclassified to profit or loss

6.8 (6.7)

Change in asset revaluation reserveB1 329.7 383.6

Income tax expense relating to items above(92.3)(107.4)

Total items that will not be reclassified to profit or loss

2 3 7. 4 276.2

Total other comprehensive income for the year

244.2 269.5

Total comprehensive income for the year

413.3 400.6

The above statement should be read in conjunction with the accompanying notes.

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

Note
Share capital

$ million

Share-based

payments

reserve

$ million

Asset

revaluation

reserve

$ million

Cash

flow hedge

reserve

$ million

Retained

earnings

$ million

Total

$ million

Balance as at 1 July 2023 710.9 2.1 1,675.3 33.3 (15.6) 2,406.0

Net profit for the year - - - - 131.1 131.1

Other comprehensive income

Change in cash flow hedge reserveF5 - - - (9.5) - (9.5)

Change in cash flow hedge reserve - associates and joint venturesF5--- 0.2 - 0.2

Change in asset revaluation reserveB1 - - 383.6 - - 383.6

Income tax expense relating to other comprehensive income - - (107.4) 2.6 - (104.8)

Total comprehensive income for the year - - 276.2 (6.7) 1 31 .1 400.6

Hedging gains and losses transferred to the cost of assetsF5 - - - (1.1) - (1.1)

Income tax on hedging gains and losses transferred to the cost of assets - - - 0.3 - 0.3

Changes associated with share-based payments 0.5 (0.4) - - 0.4 0.5

Shares issued under dividend reinvestment planE2 40.7 - - - - 40.7

DividendsE4 - - - - (169.0)(169.0)

Balance as at 30 June 2024 752.1 1.7 1,951.5 25.8 (5 3.1 ) 2,678.0

Net profit for the year - - - - 1 69.11 69.1

Other comprehensive income

Change in cash flow hedge reserveF5 - - - 1 0.1 - 1 0.1

Change in cash flow hedge reserve - associates and joint venturesF5 - - - (0.6) - (0.6)

Change in asset revaluation reserveB1 - - 329.7 - - 329.7

Income tax expense relating to other comprehensive income - - (92.3)(2.7) - (95.0)

Total comprehensive income for the year - - 2 3 7. 4 6.8 1 6 9.1413.3

Revaluation reserve reclassified to retained earnings on disposal of assets - - (4.4) - 4.4 -

Hedging gains and losses transferred to the cost of assetsF5 - - - (0.5) - (0.5)

Income tax on hedging gains and losses transferred to the cost of assets - - - 0.1 - 0.1

Changes associated with share-based payments 0.5 0.3 - - -0.8

Shares issued under dividend reinvestment planE2 3 7. 7 - - - - 3 7. 7

DividendsE4 - - - - (153.5)(153.5)

Balance as at 30 June 2025 790.3 2.0 2,184.5 32.2 ( 3 3.1 )2,975.9

The above statement should be read in conjunction with the accompanying notes.

CONSOLIDATED FINANCIAL STATEMENTS

Consolidated statement of changes in equity

For the year ended 30 June 2025

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CONSOLIDATED FINANCIAL STATEMENTS
Consolidated balance sheet

As at 30 June 2025

Note

2025

$ million

2024

$ million

Cash and cash equivalents81.0 192.8

Receivables and prepaymentsC1325.1 312.9

InventoriesC2230.5 87.5

Intangible assetsB361.3 82.7

DerivativesF1241.4169.9

Total current assets939.3845.8

Receivables and prepaymentsC10.9 1.3

Property, plant and equipmentB14,160.1 3,879.5

Oil and gas assetsB2204.1 256.2

Intangible assetsB3298.6 283.9

Investments in associates and joint venturesD3165.8 76.2

DerivativesF1333.2 294.4

Total non-current assets5,162.7 4,791.5

Total assets6 ,1 0 2 .05,637.3

Note

2025

$ million

2024

$ million

Payables and accrualsC3332.8 301.3

Tax payable42.1 18.6

BorrowingsE5336.3 268.3

ProvisionsC429.0 9.3

DerivativesF194.5118.6

Total current liabilities834.7716.1

Payables and accrualsC31.8 2.2

BorrowingsE51,153.5 1,182.4

ProvisionsC4202.5 203.2

Deferred taxA6895.5825.5

DerivativesF13 8 .129.9

Total non-current liabilities2,291.42,243.2

Total liabilities3,1 2 6 .12,959.3

Share capitalE2790.3 752.1

Reserves2 ,1 8 5.61,925.9

Total equity2,975.92,678.0

Total equity and liabilities6 ,1 0 2 .05,637.3

The above statement should be read in conjunction with the accompanying notes.

The Directors of Genesis Energy Limited authorise these consolidated financial statements for issue on

behalf of the Board.

Barbara Chapman

Chairman of the Board

Date: 25 August 2025

Catherine Drayton

Chairman of the Audit Committee

Date: 25 August 2025

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

CONSOLIDATED FINANCIAL STATEMENTS
Note

2025

$ million

2024

$ million

Receipts from customers3,777.22,935.2

Receipt of insurance proceeds1 7. 0 12.7

Interest received2.8 2.9

Payments to suppliers and related parties(3,259.2)(2,288.3)

Payments to employees(159.8)(151.0)

Tax paid(66.3)(71.7)

Operating cash flows311.7 439.8

Proceeds from disposal of property,

plant and equipment

1.3 0.1

Proceeds from assets under finance lease0.3 3.1

Payments to associates and joint ventures(100.7)(23.8)

Purchase of property, plant and equipment(120.7)(70.2)

Purchase of oil and gas assets(6.6)(73.0)

Purchase of intangibles (excluding emission units

and deferred customer acquisition costs)

( 7. 8 )(8.5)

Purchase of shares in subsidiaries,

net of cash acquired

(5.6) -

Investing cash flows(239.8)(172.3)

Proceeds from borrowingsE5115.3 349.9

Repayment of borrowingsE5(110.2)(278.4)

Interest paid and other finance charges(73.0)(78.0)

DividendsE4(115.8)(128.3)

Financing cash flows(183.7)(134.8)

Net increase (decrease) in cash and cash

equivalents

(111.8)132.7

Cash and cash equivalents at 1 July192.8 60.1

Cash and cash equivalents at 30 June81.0 192.8

The above statement should be read in conjunction with the accompanying notes.

Consolidated cash flow statement

For the year ended 30 June 2025

Reconciliation of net profit to operating cash flowsNote

2025

$ million

2024

$ million

Net profit for the year1 6 9.1131.1

Net (gain) loss on disposal of property, plant and

equipment

0.1 -

Working capital items acquired through business

acquisitions

1.6 -

Finance expense excluding time value of money

adjustments on provisions

70.5 76.0

Change in advances to associates and joint ventures

receivable and change in lease receivable

(2.3)(2.1)

Change in rehabilitation and contractual

arrangement provisions

12.7 0.3

Fair value uplift on acquisition of Ecotricity(10.5) -

Items classified as investing/financing activities72.1 74.2

Depreciation, depletion and amortisation expenseA3239.1 237.0

Revaluation of generation assetsB15.6 (31.8)

Impairment of non-current assets A40.9 65.0

Unrealised change in fair value of financial

instruments

(89.4)(130.6)

Deferred tax expenseA6(29.8)(3.1)

Change in capital expenditure accruals( 3.1 )(1.8)

Share of associates and joint ventures0.8 3.4

Other non-cash items4.91.5

Total non-cash items129.0139.6

Change in receivables and prepayments(11.8)(65.9)

Change in inventories(143.0)112.7

Change in emission units on hand21.4 (19.1)

Change in deferred customer acquisition costs1.2 0.3

Change in payables and accruals31.264.8

Change in tax receivable/payable23.5 (9.1)

Change in provisions19.0 11.2

Movements in working capital(58.5)94.9

Net cash inflow from operating activities311.7 439.8

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Notes to the consolidated financial statements

For the year ended 30 June 2025

General information and significant matters

General information

These consolidated financial statements comprise Genesis Energy Limited (‘Genesis’), its

subsidiaries, controlled entities and the Group’s interests in associates and joint arrangements

(together, the ‘Group’). Refer to section D for more information on the Group structure.

Genesis is registered under the Companies Act 1993. It is a mixed ownership model company,

majority owned by the ‘Crown’, bound by the requirements of the Public Finance Act 1989. Genesis

is listed on the New Zealand Stock Exchange (NZX) and the Australian Securities Exchange (ASX)

and has bonds listed on the NZX debt market. Genesis is an FMC reporting entity under the

Financial Markets Conduct Act 2013.

The core business of the Group and activities carried out by each segment is disclosed in note A1.

Basis of preparation

These financial statements have been prepared:


In accordance with New Zealand generally

accepted accounting practice (‘GAAP’) and

comply with International Financial Reporting

Standards (‘IFRS’) Accounting Standards

and New Zealand equivalents (‘NZ IFRS’), as

appropriate for profit-oriented entities;


In accordance with the Financial Markets

Conduct Act 2013, the Financial Reporting

Act 2013 and the Companies Act 1993;


Using the historical cost convention, modified

by the revaluation of derivatives, emission

units held for trading and generation assets;


In New Zealand dollars (‘NZD’) rounded to the

nearest 100,000;


On a Goods and Services Tax (‘GST’) exclusive

basis with the exception of receivables and

payables, which include GST where GST has

been invoiced;


Using the accounting policies set out in the

notes to the financial statements. The impact

of adopting new and revised accounting

standards, interpretations and amendments is

disclosed below on page 81.

Significant events

The Groups operations and financial performance in FY25 were materially impacted by two events:

1. Variable weather conditions; and

2. Gas supply constraints.

Hydrology conditions fluctuated significantly during the year where winter 2024 was marked by

low hydro lake levels, limited wind generation, and reduced domestic gas supply placing significant

stress on the electricity market. Variable weather conditions continued to persist throughout the

year with thermal generation required to fill the gap between February and April 2025.

Domestic gas supply constraints that were present in FY24 persisted throughout FY25. Gas supply

constraints led to a 47% increase in the weighted average cost of gas compared to FY24 and kept

coal generation volumes elevated. Coal imports resumed in FY25, due to significant depletion of the

coal stockpile during winter 2024, putting more pressure on thermal generation costs; coal prices

rose by 32% in FY25 relative to FY24.

The increase in thermal generation costs contributed to higher wholesale electricity prices which

remained elevated during the dry periods in FY25. This resulted in an increase in both wholesale

electricity generation revenue and wholesale electricity purchases. The average price received for

wholesale electricity generated in FY25 was $236 per MWh compared to $188 per MWh in FY24 and

the average price paid for electricity purchases in FY25 was $210 per MWh compared to $182 per

MWh in FY24 (refer to note A1).

Wholesale electricity prices are forecasted to remain elevated in the short-term due to gas supply

constraints and the forecasted need to use coal in its place. This has impacted the carrying value

of our generation assets and electricity swaps and options and PPAs. The projected gas supply

constraints also impacted Unit 5’s forecasted generation volumes. Refer to note B1 and F1 for

more information.

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

Key estimates and judgementsNotePage
Fair value of generation assetsB190

Oil and gas reserves and depletion of oil and gas producing assetsB292

Valuation of rehabilitation and restoration provisionsC497

Valuation of electricity derivativesF8110

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

General information and significant matters (continued)

Adoption of new and revised accounting standards, interpretations and amendments

There have been no new accounting standards, amendments, or interpretations that have

become applicable for the current reporting period that have a material impact on the Group’s

financial statements.

Accounting standards, interpretations and amendments not yet effective

NZ IFRS 18 - Presentation and Disclosure in Financial Statements

NZ IFRS 18 – Presentation and Disclosure in Financial Statements was issued in May 2024 and

is effective for annual periods beginning on or after 1 January 2027. NZ IFRS 18 will introduce

significant changes to the presentation and disclosure of financial statements, including revised

profit or loss categories and enhanced requirements for disaggregation and management-defined

performance measures. The Group has not yet completed its assessment on the impact of

this standard.

Estimates and judgements

In the process of preparing the financial statements Management makes a number of estimates and

judgements based on historical experience and various other factors that are reasonable under the

circumstances. The table below lists the key estimates and judgements.

Estimates are also used in determining other items such as the expected credit loss provision

(note C1), the useful lives of property, plant and equipment and software (notes B1 and B3), and

whether assets with indefinite useful lives are impaired (note B3). Judgements are further used in

determining whether an event gives rise to a provision or a contingent liability (note G5).

Impairment of assets

Assets that have indefinite useful lives are tested annually for impairment. Assets that are subject to

depletion, depreciation or amortisation are reviewed for impairment annually or whenever events

or changes in circumstances indicate that the carrying amount may not be recoverable. If an asset’s

carrying value exceeds its recoverable amount, the difference is recognised as an impairment loss

in the income statement, except where the asset is carried at a revalued amount then it is treated as

a revaluation decrease up to the amount previously recognised in the revaluation reserve. Refer to

note A4 for more information relating to impairments in the financial year.

Climate change

Climate change legislation set net zero 2050 as the destination for New Zealand’s transition to a low

carbon future. To reach net zero 2050, at least 60% of New Zealand’s energy needs to come from

electricity, at least 95% of that needs to be renewable and electricity needs to be available 100% of

the time.

The Group’s Gen35 strategy, released in FY24, outlines how it will take action over the next

10 years to reduce emissions by growing renewables, supporting customers to electrify and

managing increasing energy demands, while ensuring customers have stable, reliable and cost-

effective energy.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
General information and significant matters (continued)

Climate Change (continued)

The main estimates and accounting judgements made by the Group in the preparation of the financial statements that incorporate the effect of climate change and the energy transition are described below.

BalanceEstimates and judgementsNotePage

Valuation of generation

assets and electricity swaps

and options and PPAs

Generation assets and electricity swaps and options and PPAs are carried at fair value on the balance sheet. The wholesale electricity price path is the key

driver of changes in these valuations. The wholesale electricity price path is influenced by supply and demand for electricity, generation costs such as fuel,

maintenance and capital expenditure costs, the cost of carbon, hydro inflows and storage levels, weather conditions and regulatory and policy changes. It

reflects the impact of the Government’s climate change policies that have been initiated to meet the Government’s ambition to be net zero by 2050.

Supply and demand are impacted by incentives that encourage consumers to transition to a low carbon future or disincentives to encourage emission

reductions such as the Emission Trading Scheme (ETS). The ETS and the forecast increase in electricity demand encourages investment in new renewable

generation sources.

The Government’s policy to ban new gas exploration to support the transition to a low carbon future, and onerous rehabilitation provisions, have contributed

to a lack of investment in the oil and gas sector, which in turn has contributed to the gas supply constraints currently being experienced. This has resulted in

increased cost of generating electricity and is reflected in the significant increase in the wholesale electricity price path.

B1, F1,

F8

88,

106,

110

Useful lives of retail LPG

assets

LPG assets includes LPG depots, reticulated networks and customer installs. The useful life of these assets aligns with the Government’s ambition to be net

zero by 2050.

B188

Impairment testing of Retail

cash-generating unit

The Group assesses goodwill of the Retail CGU annually for impairment. Impairment tests are based on estimated discounted cash flow analysis (value in use).

In completing the impairment assessments climate-related risks and opportunities are taken into consideration.

B393

Useful lives of Kupe’s oil and

gas assets and intangibles

The majority of Kupe’s oil and gas assets and associated intangibles are depleted or amortised on a units-of-production basis using the latest reserves

information. Kupe’s end of life is expected to be in the 2030’s. The decline in Kupe reserves is in line with the Groups transition to net zero by 2040.

B2, B391, 93

Useful lives of thermal

generation assets

There is an expectation that thermal generation from fossil fuels will continue to decline over the next 10 years as it is replaced with either thermal generation

using more renewable fuel sources (such as biomass) or other technology (such as batteries).

There is a risk that fossil fuel generation is displaced faster than anticipated due to: (1) domestic gas supply constraints; (2) government regulation; (3)

advances in technology and construction of more flexible generation with lower emissions and (4) commercial arrangements that include demand response

features that provide alternative solutions to dry year risk (long period firming).

There is also a risk that the phase down is slower than expected due to delays in the development of renewable fuel sources or new technology or higher

demand growth than new renewables can keep up with.

The model used to value the Huntly Rankine units is based on 11 years, Huntly Unit 5 is based on seven years and Huntly Unit 6 is based on nine years. These

are also the periods used for depreciation purposes. The useful lives are reviewed annually to determine whether there have been any changes due to

operational or external factors, including climate change considerations.

B188

Provisions and contingent

liabilities

During FY24, the Group announced its commitment to set a net zero emission reduction target in line with the Science Based Targets Initiative’s Corporate

Net-Zero guidance which provides companies with a clearly-defined path to reduce greenhouse gas emissions in line with limiting global warming to 1.5°C.

For the Group, a net zero target under the SBTi guidance is a commitment to reduce greenhouse gas emissions by more than 90 percent from a FY20 base

year by 2040. This commitment has not resulted in changes to any material estimates or judgements and has not resulted in the recognition of any provisions

or contingent liabilities.

There is no provision for the remediation of the Huntly site that contains the thermal generation units. Under Gen35 the Group aims to operate 1,400 MW of

flexible assets in a suite of options at the Huntly site centred around the power station.

There is no provision for any climate litigation in FY25.

C497

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
A. Financial performance

A1. Segment reporting

The Group reports activities under four operating segments as follows:

SegmentActivity

Retail

Supply of energy (electricity, gas and LPG) and related services to end users being

Residential customers (Genesis Energy, Frank Energy and Ecotricity), Small & Medium

Enterprises, and Large Businesses.

Wholesale

Generation and supply of electricity to the wholesale electricity market, supply of gas

and LPG to wholesale customers and the Retail segment and the sale and purchase of

derivatives to fix the price of electricity.

Kupe

Exploration, development and production of gas, oil and LPG. Supply of gas and LPG

to the Wholesale segment and export of light oil.

Corporate

Head office functions that are not considered to be reportable segments, including

people, technology, corporate and finance.

Segmentation

The segments are based on the different products and services offered by the Group. All segments

operate in New Zealand. No operating segments have been aggregated. The Group has no

individual customers that account for 10.0 per cent or more of the Group’s external revenue (2024:

none).

Intersegment revenue

Sales between segments is based on transfer prices developed in the context of long-term contracts

with third parties.

Non-GAAP performance measures

Earnings before net finance expense, income tax, depreciation, depletion, amortisation, impairment,

unrealised fair value changes and other gains and losses (EBITDAF) is a performance measure used

to provide insight into the operating performance of the Group. This measure is considered to be a

non-GAAP performance measure. This should not be viewed in isolation nor considered a substitute

for measures reported in accordance with New Zealand Equivalents to International Financial

Reporting Standards (‘NZ IFRS’) Accounting Standards. EBITDAF is used by many companies;

however, because this measure is not defined by NZ IFRS it might not be uniformly defined or

calculated by all companies. Accordingly, this measure might not be comparable.

Lauriston Solar Farm

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
A1. Segment reporting (continued)

Year ended 30 June 2025Year ended 30 June 2024

Retail

$ million

Wholesale

$ million

Kupe

$ million


Corporate

$ million

Total

$ million

Retail

$ million

Wholesale

$ million

Kupe

$ million

Corporate

$ million

Total

$ million

Electricity1,729.9 1,544.5 - - 3,274.4 1,497.3 1,149.8 - - 2,647.1

Gas272.7 14.7 - - 287.4 228.3 2.6 - - 230.9

LPG111.5 4.1 - - 115.6 105.0 6.3 - - 111.3

Oil - - 17.9 - 17.9 - - 10.2 - 10.2

Emissions on fuel sales and electricity contracts3.4 5.3 - - 8.7 2.5 0.8 - - 3.3

Emission unit revenue from trading - 10.5 - - 10.5 - 23.8 - - 23.8

Other revenue2.8 - 0.6 1.7 5.1 2.3 33.2 0.2 1.5 37.2

Total external revenue^2,120.3 1,579.1 18.5 1.7 3,719.6 1,835.4 1,216.5 10.4 1.5 3,063.8

Intersegment revenue * - 1,132.4 79.3 - 1,211.7 - 1,072.3 79.7 - 1,152.0

Total segment revenue2,120.3 2,711.5 97.8 1.7 4,931.3 1,835.4 2,288.8 9 0.1 1.5 4,215.8

Electricity purchases(101.2)(1,300.6) - - (1,401.8) - (1,145.7) - - (1,145.7)

Electricity network, transmission, levies and meters(674.3)(10.5) - - (684.8)(558.6)(9.1) - - (567.7)

Fuel consumed in electricity generation - (380.7) - - (380.7) - (253.4) - - (253.4)

Gas purchases(0.6)(118.0) - - (118.6)(0.1)(71.3) - - ( 71.4)

Gas network, transmission, levies and meters(99.0)(6.0) - - (105.0)(89.4)(3.5) - - (92.9)

LPG purchases, inventory changes and transportation costs( 1 7. 6 )(16.0)0.2 - (33.4)(16.4)( 1 7. 6 )0.1 - (33.9)

Oil inventory changes, storage and transportation costs - - (0.8) - (0.8) - - 1.1 - 1.1

Emissions associated with electricity generation - (71.5) - - (71.5) - (59.7) - - (59.7)

Emissions associated with fuel sales - (20.6)(18.7) - (39.3) - (14.8)(1 6.1) - (30.9)

Emission unit expenses from trading - (10.8) - - (10.8) - (27.1) - - (27.1)

Other costs(4.0) - (5.4) - (9.4)(1.4)(0.2)(10.3) - (11.9)

Total external costs(896.7)(1,934.7)(24.7) - (2,856.1)(665.9)(1,602.4)(25.2) - (2,293.5)

Intersegment costs *(1,132.4)(79.3) - - (1,211.7)(1,065.0)( 79.7) - (7.3)(1,152.0)

Total segment costs(2,029.1)(2,014.0)(24.7) - ( 4 , 0 6 7. 8 )(1,730.9)(1,682.1)(25.2)(7.3)(3,445.5)

Gross margin91.2 697.5 7 3.1 1.7 863.5 104.5 606.7 64.9 (5.8)770.3

Employee benefits(85.8)(43.5) - (36.2)(165.5)( 79.9)(39.1) - (33.0)(152.0)

Other operating expenses(113.4)(65.2)(37.4)(27.7)(243.7)(101.9)(59.9)(26.2)(23.1)(211.1)

EBITDAF(108.0)588.8 35.7 (62.2)454.3 (77.3)507.7 38.7 (61.9)407.2

^ The reconciliation of external revenue to the income statement has been provided on the next page. * The intersegment revenue and expenses have been split out in full on the next page.

Other segment information

Capital expenditure excluding leased assets17.3 112.3 6.1 2.1 137.8 14.2 54.3 71.7 3.5 143.7

84

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
A1. Segment reporting (continued)

Year ended 30 June 2025Year ended 30 June 2024

Intersegment analysis

Retail

$ million

Wholesale

$ million

Kupe

$ million


Corporate

$ million

Total

$ million

Retail

$ million

Wholesale

$ million

Kupe

$ million

Corporate

$ million

Total

$ million

Electricity - intersegment - 935.8 - - 935.8 - 913.3 - - 913.3

Gas - intersegment - 160.6 54.2 - 214.8 - 118.1 56.5 - 174.6

LPG - intersegment - 36.0 15.8 - 51.8 - 33.6 15.9 - 49.5

Emissions on fuel sales - intersegment - - 9.3 - 9.3 - - 7.3 - 7.3

Other revenue - intersegment - - - - - - 7.3 - - 7.3

Intersegment revenue - 1,132.4 79.3 - 1,211.7 - 1,072.3 79.7 - 1,152.0

Electricity purchases - intersegment(935.8) - - - (935.8)(913.3) - - - (913.3)

Fuel consumed in electricity generation - intersegment - (54.2) - - (54.2) - (56.5) - - (56.5)

Gas purchases - intersegment(160.6) - - - (160.6)(118.1) - - - (118.1)

LPG purchases, inventory changes and transportation costs - intersegment(36.0)(15.8) - - (51.8)(33.6)(15.9) - - (49.5)

Emission costs - intersegment - (9.3) - - (9.3) - (7.3) - - (7.3)

Other expenses - intersegment - - - - - - - - (7.3)(7.3)

Intersegment costs(1,132.4)(79.3) - - (1,211.7)(1,065.0)(79.7) - (7.3)(1,152.0)

Reconciliation of revenue

2025

$ million

2024

$ million

Total external revenue per segment reporting3,719.6 3,063.8

Realised (gains)/losses on non-hedge accounted electricity derivatives( 5 7. 5 )(16.0)

Total revenue per Income statement3,662.1 3,047.8

Reconciliation of expenses

2025

$ million

2024

$ million

Total external costs per segment reporting(2,856.1)(2,293.5)

Employee benefits per segment reporting(165.5)(152.0)

Other operating expenses per segment reporting(243.7)(211.1)

Reallocation of emission units held for trading (gains)/losses0.3 3.3

Total expenses per Income statement(3,265.0)(2,653.3)

Reconciliation of EBITDAF to profit before income tax

2025

$ million

2024

$ million

EBITDAF454.3 407.2

Realised (gains)/losses on non-hedge accounted electricity

derivatives from revenue

( 5 7. 5 )(16.0)

Reallocation of emission units held for trading (gains)/losses

from expenses

0.3 3.3

397.1 394.5

Depreciation, depletion and amortisation( 2 3 9.1 )(237.0)

Impairment of non-current assets(0.9)(65.0)

Revaluation of generation assets(5.6)31.8

Change in fair value of financial instruments146.9146.6

Share of associates and joint ventures(0.8)(3.4)

Other gains (losses)6.7 4.7

Finance revenue2.8 2.9

Finance expense(79.2)(84.0)

Profit before income tax227.9191.1

85

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IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
A2. Revenue

The accounting policies applied to material revenue streams are disclosed below and the quantum

of each revenue stream is disclosed in note A1. Emissions on fuel sales and electricity contracts is

not a separate performance obligation under the revenue standard. It has been reported separately

as it provides useful information to the financial statement users.

Revenue streamContract term

Nature of goods or services

and revenue recognitionPayment terms

Electricity

(retail), gas and

LPG (including

emissions)

0-10 years

Daily supply of electricity, gas or metered

LPG over the contract period. Revenue is

recognised over time at the end of each

day when the consumption is known.

The amount of revenue recognised is

based on the amount the Group has the

right to invoice.

Two weeks to

one month after

invoice.

Individual supply of bottled LPG. Revenue

is recognised when the bottle is delivered

to the customer.

Electricity

(wholesale)

No term

Half hourly supply of electricity. Revenue

is recognised over time when each

trading period is concluded and the

electricity generation is known.

20th of the

following month.

Emission unit

revenue

from trading

No term

Sale of emission units. Revenue is

recognised at the point in time that

the emission unit is confirmed as being

transferred into the acquirer’s emission

unit account.

Five business

days from unit

transfer.

Oil12 months

Individual oil shipments. Revenue is

recognised on the bill of lading date.

No later than

30 days from

the bill of lading

date.

Judgement used in determining revenue

Where customer meters are unbilled at balance date the Group uses judgement to determine

the volume of the unbilled revenue. The Group estimates the unbilled volume using historical

consumption information. Unbilled revenue is disclosed in note C1. Where a discount is offered,

revenue is initially recognised net of the estimated discount.

A3. Depreciation, depletion and amortisation

Note

2025

$ million

2024

$ million

Property, plant and equipmentB1166.6 175.8

Oil and gas assetsB254.3 39.7

Intangibles (excluding amortisation of deferred

customer acquisition costs)

B318.2 21.5

To t a l239.1 237.0

A4. Impairment of non-current assets

Note

2025

$ million

2024

$ million

Property, plant and equipmentB10.9 0.5

Oil and gas assetsB2-50.1

Intangible assetsB3-14.4

To t a l0.9 65.0

A5. Other gains (losses)

Other gains (losses) includes a gain of $10.5 million (2024: nil) in relation to the fair value adjustment

of the investment in Ecotricity when the final 30% was acquired. Refer to note H1 for further

information on the acquisition of Ecotricity.

86

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Deferred tax

Depreciable

capital

property*

$ million

Oil and gas

assets

$ million

Provisions

$ million

Intangible

contractual

arrangements

$ million

Derivatives

$ million


Other

$ million

Total

$ million

Balance as at 1 July 2023682.5 57.2 (56.0)12.0 45.0 (16.6)724.1

Recognised in the income statement(18.1)(15.8)(2.9)(1.6)36.7 (1.4)(3.1)

Recognised in other comprehensive income107.4 ---(2.9)-104.5

Balance as at 30 June 2024771.8 41.4 (58.9)10.4 78.8 (18.0)825.5

Recognised in the income statement(41.2)(10.7)1.1 (0.3)23.9(2.6)(29.8)

Recognised in other comprehensive income92.3 ---2.6 -94.9

Recognised in business acquisitions---4.9 - -4.9

Balance as at 30 June 2025822.9 30.7 ( 5 7. 8 )15.0 105.3(20.6)895.5

* Includes property, plant, equipment and software.

A6. Income tax

2025

$ million

2024

$ million

Current tax88.6 63.1

Deferred tax(29.8)(3.1)

Income tax expense58.860.0

Reconciliation of pre-tax accounting profit to income tax expense

2025

$ million

2024

$ million

Profit before income tax227.9191.1

Income tax at 28%63.853.5

Tax effect of adjustments:

Over provided in prior periods(0.9)(0.5)

Non taxable fair value uplift on acquisition of Ecotricity (3.0)-

Effect of changes in recognised tax losses(1.6)-

Non-deductible expenditure and other adjustments0.57. 0

Income tax expense58.860.0

Income tax

Income tax is recognised in the income statement unless it relates to other comprehensive income.

Current tax

Current tax is the expected tax payable on taxable income for the year, using tax rates enacted or

substantively enacted at the end of the reporting period, together with any unpaid tax or adjustment

to tax payable in respect of previous years.

Under Pillar Two legislation, the Group may be liable to pay a top-up tax where the effective tax rate

per jurisdiction is below the 15% minimum rate. The Group has assessed the exposure to Pillar Two

income taxes and has no current tax exposure for the period ended 30 June 2025.

Deferred tax

Deferred tax reflects the differences between the carrying amounts of assets and liabilities

for financial reporting purposes and the amounts used for taxation purposes. The amount of

deferred tax provided is based on the expected manner of realisation or settlement of the carrying

amounts of assets and liabilities, using tax rates enacted or substantively enacted at the end of the

reporting period.

87

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IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
B. Operating assets

B1. Property, plant and equipment

Note

Generation

assets

$ million

Other property,

plant and

equipment

$ million

Capital work in

progress

$ million

Leased

assets

$ million

Total

$ million

Carrying value at 1 July 20233,323.6 93.6 70.4 85.9 3,573.5

Additions - - 63.5 1.4 64.9

Revaluation of generation assets

Increase taken to revaluation reserve383.6 - - - 383.6

Increase taken to the income statement31.8 - - - 31.8

Change in rehabilitation and contractual arrangement assets - - 2.4 - 2.4

Transfer between asset categories46.7 10.2 (56.9) - -

Transfer to intangible assets B3 - - (0.2) - (0.2)

Disposals(0.1)(0.1) - - (0.2)

Impairment - - (0.5) - (0.5)

Depreciation expense A3 (156.9)(10.5) - (8.4)(175.8)

Carrying value at 30 June 20243,628.7 93.2 78.7 78.9 3,879.5

Additions - - 123.9 8.2 132.1

Additions acquired through business acquisitions - 0.3 - 0.4 0.7

Revaluation of generation assets

Increase taken to revaluation reserve329.7 - - - 329.7

Decrease taken to the income statement(5.6) - - - (5.6)

Change in rehabilitation and contractual arrangement assets - - (2.0) - (2.0)

Transfer between asset categories 44.8 1.7 (46.5) - -

Disposals (4.1)(0.8) - - (4.9)

Impairment (0.1) - (0.8) - (0.9)

Depreciation expense recognised in inventories- - - (1.9)(1.9)

Depreciation expense A3 (150.3)( 7. 9 ) - (8.4)(166.6)

Carrying value at 30 June 20253,843.1 86.5 153.3 77.2 4,160.1

Summary of cost and accumulated depreciation and impairment

Fair value or cost3,628.7 198.4 79.3 119.9 4,026.3

Accumulated depreciation and impairment - (105.2)(0.6)(41.0)(146.8)

Carrying value at 30 June 20243,628.7 93.2 78.7 78.9 3,879.5

Fair value or cost3,843.1 186.1 154.2 128.5 4,311.9

Accumulated depreciation and impairment - (99.6)(0.9)(51.3)(151.8)

Carrying value at 30 June 20253,843.1 86.5 153.3 77.2 4,160.1

88

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
B1. Property, plant and equipment (continued)

Generation assets include land, buildings, and plant and equipment associated with generation assets.

Generation assets are recognised in the balance sheet at fair value at the date of the valuation, less

any subsequent accumulated depreciation and impairment losses. All other categories of property,

plant and equipment, with the exception of land and capital work in progress, are recognised at cost

less accumulated depreciation and any accumulated impairment losses. Land and capital work in

progress are not depreciated.

Depreciation

Depreciation is calculated on a straight line basis. The estimated useful lives are reviewed annually

to determine whether there have been any changes due to operational or external factors, including

climate change considerations, and updated as appropriate. An asset’s carrying amount is written

down immediately to its recoverable amount if the carrying amount is greater than its estimated

recoverable amount.

Asset categoryEstimated useful lives

Generation assets

Thermal up to 11 years

Renewableup to 85 years

Other property, plant and equipment1 to 50 years

Leased assets4 to 38 years

Leased assets

Leased assets include right of use assets recognised in relation to office buildings, land for generation

sites and LPG depot leases. The cost of leased assets comprises the amount of the corresponding

initial lease liability, lease payments made at or before the commencement date, initial direct costs and

restoration costs. The leased asset is subsequently measured at cost less accumulated depreciation

and impairment losses. The leased asset is depreciated over the lease term.

Historical cost

If generation assets were carried at historical cost less accumulated depreciation and accumulated

impairment, the carrying amount would be approximately $1,555.4 million (2024: $1,501.6 million).

Generation assets

The valuation of Generation assets is based on a discounted cash flow model prepared by

Management, calculated by generating scheme, except for the Huntly site where it is calculated by

type of unit (Rankine units, unit 5 and unit 6). The underlying assumptions used in the valuation are

reviewed at each reporting date. Revaluations are performed with sufficient regularity to ensure the

carrying amount does not materially differ from the estimated fair value at balance date.

Any increase in the valuation is recognised in other comprehensive income, unless it reverses a

revaluation decrease for the same asset previously recognised in the income statement, in which case

it is recognised in the income statement to the extent it reverses a decrease previously recognised. A

decrease in carrying amount arising on revaluation is recognised in the income statement to the extent

that it exceeds the balance, if any, held in the asset revaluation reserve for that asset. Accumulated

depreciation at the date of the revaluation is eliminated against the gross carrying value so that the

gross carrying amount equals the revalued amount.

Subsequent additions to generation assets are recognised at cost. Cost includes the consideration

given to acquire the asset plus any other costs incurred in bringing the asset to the location and

condition necessary for its intended use, including major inspection costs, resource consent,

relationship agreement costs and financing costs where appropriate.

Generation assets were revalued at 30 June 2025 to $3,843.1 million (2024: $3,628.7 million) resulting

in a net gain on revaluation of $324.1 million (2024: $415.4 million gain). Generation assets consist

of thermal assets revalued to $463.5 million and renewable assets revalued to $3,379.6 million

(2024: $371.9 million and $3,256.8 million respectively). The revaluation gain was principally driven

by an increase in wholesale electricity prices, partially offset by an increase in the discount rate

and reduction in gas-fired generation volumes. The revaluation decrease recognised in the income

statement reflects a valuation decrease for Huntly Rankine units.

As the key inputs into the valuation are based on unobservable market data, the valuation is classified

as level three in the fair value hierarchy. It requires significant judgement, and therefore there is a

range of reasonably possible assumptions that could be used in estimating the fair value. Refer to the

note F8 for an overview of the fair value hierarchy.

Change in valuation methodology for Rankine Units

During the year the approach to identifying cash flows to value the Huntly Rankine Units has

changed to be based on the sale of capacity, reflecting the changing role of these units within

the New Zealand electricity market and how a market participant would value these generation

assets. Studies were undertaken that indicated the Huntly Rankine Units could have value to the

New Zealand electricity market beyond 2030. Subsequently, a detailed non-binding term sheet was

signed by counterparties for the sale of some capacity, conditional on signing binding contracts and

regulatory authorisation. The sale of capacity gives the counterparty the right to call generation

at a time of their choosing that is backed by the Huntly Rankine Units. This arrangement supports

capital investment into the third Huntly Rankine unit which had been due to retire in January 2026.

Following the formalisation of the proposal contemplated under the term sheet, residual Rankine

capacity will be made available to the broader market via further Huntly Firming Options and hedge

products. As a result of these changes, the useful economic life of the Huntly Rankine Units has

been extended by five and a half years to 31 December 2035.

89

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
B1. Property, plant and equipment (continued)

Key estimates and judgements

Wholesale electricity price path

The wholesale electricity price path is the key

driver of changes in the valuation. The price

path is an average of an internally generated

price path and price paths published by two

independent third parties. The wholesale

electricity price paths make assumptions

including:


New Zealand electricity demand will

continue to grow. Electricity demand

increases from current levels in the

longer term from industrial and consumer

electrification in response to climate

change;


Historical hydrological inflow data – this

means the impact of climate change

on hydrology over this period has been

reflected;


New and retiring generation plant

assumptions – the internally generated

price path is based on publicly available

information and Genesis’ view on wholesale

electricity prices required to support the

plant; and


Thermal fuel availability and costs, both in

the near and longer-term.

The wholesale electricity price path reflects

the impact of the New Zealand Government’s

climate change policy and considers forward-

looking climate change impacts including

transitional market changes.

All key assumptions are reviewed for

reasonableness by senior management

personnel who are responsible for the price

path used by the business.

Capacity based thermal generation

Cash flows for the Huntly Rankine Units

are based on selling capacity, whereby the

purchaser of that capacity has the right to call

generation at a time of their choosing. Pricing

of the capacity is based on an internal pricing

model that has been market tested.

At 30 June 2025 it is assumed that three

Rankines will continue to operate to 31

December 2035, requiring significant

investment underpinned by commercial returns

from the sale of capacity as set out in a detailed

non-binding term sheet that has been signed

with counterparties, conditional on regulatory

authorisation. If the arrangement cannot be

executed, the capital investment will not be

economically feasible the remaining life may

revert back to 30 June 2030 and in turn this

would reduce the valuation.

Electricity generation volumes

Volumes for hydro generation volumes are

based on the average of hydrological inflows

over 90 years. Gas generation volumes are

based on forecast fuel availability and cost.

For Huntly Unit 5 cash flows are assumed to 30

June 2032 with gas being available through to

this date. The useful life of this asset could be

longer based on the condition of the asset but

the availability of fuel in sufficient economic

volumes is inherently uncertain and therefore

the asset is not valued beyond this date.

Broadly, changes in key inputs (i.e. market

fuel availability and cost, national electricity

supply and national electricity demand)

are interrelated factors and will impact the

wholesale electricity price path and thermal

generation volumes.

Other assumptions

The valuation also includes the following

assumptions:


Market fuel availability and cost;


Cost of carbon, with an assumption that

the existing Emissions Trading Scheme will

continue or is replaced with a scheme that

has a similar economic impact;


Operating and capital expenditure to run and

maintain the generation assets; and


Weighted average cost of capital – the

discount rate considers the time value of

money and relative risk of achieving the cash

flow forecast.

Significant unobservable inputs in the valuation model were:

Significant

unobservable inputs

Method used to

determine input

Sensitivity

range

Impact on

valuation

Inter-relationships between

unobservable inputs

Wholesale electricity

price path (nominal)

The average annual wholesale electricity price ranged between $117 per MWh and $198

per MWh (in real terms) referenced to the Otahuhu 220KV locational node from July 2025

to June 2045.

+10%

- 10%

$566 million

($566) million

Hydrological inflows affect generation

volumes, as well as wholesale

electricity prices.

Generation volumes

In-house modelling of the wholesale electricity market has been used to determine the

generation volumes required to meet energy demand both on a wholesale market and asset

level basis. The generation volumes used in the valuation range between 2,772 GWh and 4,141

GWh per annum. The low end of the range is where there is no thermal generation.

+10%

- 10%

$496 million

($496) million

Wholesale electricity prices affect the

amount of generation.

Discount ratePre-tax equivalent discount rate of 11.1% to 15.3%.

+1%

- 1%

($322) million

$395 million

Discount rate is independent of wholesale

electricity prices and generation volumes.

90

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Asset categoryEstimated useful lives

Buildings50 years

Storage facilities25 years

Sales Pipeline25 years

IT assets10 - 13 Years

Facility upgrades and assets4 - 15 Years

B2. Oil and gas assets

Note

Exploration,

evaluation and

development

expenditure

$ million

Oil and gas

producing

assets

$ million

Other oil and

gas assets

$ million

Capital work

in progress

$ million

Total

$ million

Carrying value at 1 July 202318.8 226.9 14.2 7. 7 267.6

Additions59.9 1.4 0.4 10.0 71.7

Transfer between asset categories(70.5)81.3 0.3 (11.1) -

Change in rehabilitation asset - 6.7 - - 6.7

Impairment - (50.1) - - (50.1)

Depreciation and depletion expenseA3 - (38.3)(1.4) - (39.7)

Carrying value at 30 June 20248.2 227.9 13.5 6.6 256.2

Additions 0.5 0.4 0.2 5.0 6.1

Transfer between asset categories - 5.6 0.3 (5.9) -

Change in rehabilitation asset - (3.9) - - (3.9)

Depreciation and depletion expenseA3 - (52.8)(1.5) - (54.3)

Carrying value at 30 June 20258.7 177.2 12.5 5.7 204.1

Summary of cost and accumulated depreciation, depletion and impairment

Cost26.7 925.2 28.3 6.6 986.8

Accumulated depreciation, depletion and impairment(18.5)(697.3)(14.8) - (730.6)

Carrying value at 30 June 20248.2 227.9 13.5 6.6 256.2

Cost27.2 927.3 28.8 5.7 989.0

Accumulated depreciation, depletion and impairment(18.5)(750.1)(16.3) - (784.9)

Carrying value at 30 June 20258.7 177.2 12.5 5.7 204.1

Exploration, evaluation and development expenditure

All exploration and evaluation costs, including directly attributable overheads and

general permit activity, are expensed as incurred except for the costs of drilling

exploration wells and the costs of acquiring new interests. The costs of drilling

exploration wells are initially capitalised pending the determination of the success

of the wells. Costs are expensed immediately where the work does not result in

a successful discovery. Costs incurred before the Group has obtained the legal

rights to explore an area are expensed as incurred.

Exploration, evaluation and development expenditure assets are not amortised;

instead, they are assessed annually for indicators of impairment. Any impairment

is recognised in the income statement. Once development of a project has been

completed, the accumulated expenditure in relation to the project is transferred to

oil and gas producing assets.

Oil and gas producing assets

Oil and gas producing assets include costs associated with the production station, platform and pipeline transferred

from exploration, evaluation and development expenditure, mining licences and major inspection costs. Depletion

of oil and gas producing assets, excluding major inspection costs, is calculated on a unit-of-production basis using

proved remaining reserves (‘1P’) estimated to be obtained from, or processed by, the specific asset. Major inspection

costs are depreciated on a straight line basis over the period up to the next major inspection. Major inspections occur

every two to ten years depending on the nature of the work undertaken.

Other oil and gas assets

Other oil and gas assets include land, buildings, storage

facilities, sales pipeline, IT assets and facility assets.

The cost of other oil and gas assets, less any estimated

residual value, is depreciated on a straight line basis.

91

GENESIS INTEGRATED REPORT 2025

IntroductionPerformanceCompanyCustomerSustainabilityGovernanceCountryFinancials

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
B2. Oil and gas assets (continued)

Sensitivity to a change in reserves or gas prices

Low

$ million

High

$ million

Reserves +/- 10% (9.4 Pje)(25.3)25.3

Natural gas price +/- $2 per GJ(29.6)29.6

Key estimates and judgements

Reserves are the estimated quantities of oil and gas that geological and engineering data

demonstrates to be recoverable in future years from known reservoirs, under existing

economic and operating conditions. Proved reserves (‘1P’) are defined as those that have

at least a 90 per cent likelihood of being economically extracted, whereas proved plus

probable (‘2P’) are defined as those that have at least a 50 per cent likelihood. Because the

subsurface geology of the Kupe field cannot be examined directly, standard oil and gas

industry techniques have been used to estimate the uncertainty range of the reserves; this

involves reservoir modelling and the comparison of actual field performance data versus

that modelled.

In the current year the Joint Venture Operator performed a review of Kupe’s reserves. Genesis

engaged an independent expert to review and verify the Operator’s reserve estimates, which

resulted in a decrease in remaining proved reserves (‘1P’) and proved and probable reserves

(‘2P’). A reduction of 10 per cent in these reserves would increase depletion charges going

forward by approximately $5.6 million per annum at current production rates.

The table below presents the estimated remaining Kupe oil and gas field gross reserves in Peta

joule equivalents (‘PJe’) of which the Group has a 46.0 per cent interest (2024: 46.0 per cent).

Proved

reserves (‘1P’)

Proved and probable

reserves (‘2P’)

2025 PJe2024 PJe2025 PJe2024 PJe

Opening remaining field

reserves at 1 July

113.5 184.0 124.3 225.8

Change in reserve estimate(32.8)(50.2)(10.8)(81.2)

Production(19.2)(20.3)(19.2)(20.3)

Closing remaining field

reserves at 30 June

61.5 113.5 94.3 124.3

Developed61.5 113.5 94.3 124.3

Undeveloped - ---

Closing remaining field

reserves at 30 June

61.5 113.5 94.3 124.3

Assessment of oil and gas asset carrying value

As a result of a further reduction in remaining field reserves, an impairment assessment was

performed over the Kupe CGU. The recoverable amount was calculated using a discounted cash

flow analysis (value in use), with the estimated future cash flow projections being based on proved

and probable reserves (2P) of 94.3 PJe (gross field reserves; 2024: 124.3 PJe). As at 30 June 2025

no impairment was required (2024: $64.1 million impairment split across Goodwill, Intangible

Assets – Contractual arrangements and Oil and Gas producing assets) as the recoverable amount

was materially in line with the carrying value of $78.3 million. Carrying value represents oil and gas

assets, goodwill, contractual arrangements, rehabilitation and restoration provision.

The future cash inflows for the value in use calculation are based on 2P reserves and contain

assumptions around future sales prices. Operating expenditure, capital expenditure and end of

life decommissioning costs are included as future cash outflows. The pre-tax discount rate used is

14.4 per cent (2024: 14.1 per cent). An adverse change in one of these assumptions could result in a

further reduction in the recoverable amount, in which case a further impairment may be possible in

a future period. The recoverable amount is most sensitive to a change in reserves and a change in

natural gas sales prices. As such, a sensitivity is provided below to show the impact these have on

the recoverable amount.

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B3. Intangible assets
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Note

Goodwill

$ million

Software

$ million

Emission

units held for

own use

$ million

Contractual

arrangements

$ million

Deferred

customer

acquisition

costs

$ million

Total

$ million

Carrying value at 1 July 2023228.4 35.5 63.6 43.4 4.1 375.0

Additions - 8.5 90.3 -2.7 101.5

Transfer from property, plant and equipment B1 - 0.2 ---0.2

Disposal or surrender - -(71.2)--(71.2)

Impairment (13.2)(0.4)-(0.8)-(14.4)

Amortisation expense A3 - (1 6.1)-(5.4)-(21.5)

Amortisation expense included in other operating expenditure----(3.0)(3.0)

Carrying value at 30 June 2024215.2 27.7 82.7 37.2 3.8 366.6

Additions-7. 8 87.6 -1.8 97.2

Acquired through business acquisitions 4.0 --22.3 -26.3

Disposal or surrender--(109.0)--(109.0)

Amortisation expense A3 -(12.7)-(5.5)-(18.2)

Amortisation expense included in other operating expenditure----(3.0)(3.0)

Carrying value at 30 June 2025219.2 22.8 61.3 54.0 2.6 359.9

Summary of cost and accumulated amortisation and impairment

Cost

215.2 205.3 82.7 85.3 8.6 597.1

Accumulated amortisation and impairment

-( 1 7 7. 6 )-(48.1)(4.8)(230.5)

Carrying value at 30 June 2024

215.2 27.7 82.7 37.2 3.8 366.6

Cost

219.2 188.5 61.3 107.6 6.2 582.8

Accumulated amortisation and impairment

-(165.7)-(53.6)(3.6)(222.9)

Carrying value at 30 June 2025

219.2 22.8 61.3 54.0 2.6 359.9

The current portion of intangible assets disclosed in the balance sheet relates to emission units held for own use. The remaining $298.6 million (2024: $283.9 million) of intangible assets are non-current.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Goodwill

Goodwill represents the additional value attributed to a business acquisition over the fair value

of the Group’s share of the net identifiable assets, liabilities and contingent liabilities at the date

of acquisition. Goodwill is assessed as having an indefinite useful life and is not amortised but

is subject to impairment testing at each reporting date or whenever there are indications of

impairment. For the purpose of impairment testing, goodwill has been allocated to the Retail cash

generating unit (‘CGU’).

The impairment test is based on an estimated discounted cash flow analysis (value in use). Estimated

future cash flow projections are based on the Group’s five-year business plan for the CGU which

takes into consideration short term climate related risks and opportunities. Cash flows beyond

the five-year business plan are extrapolated using a 2.0 per cent year-on-year growth rate. The

estimated future cash flow projections are discounted using a pre-tax equivalent discount rate of 11.1

per cent.

In completing the impairment assessment, the Group has considered the medium to long term risks

and opportunities in relation to climate change on the Retail business. The speed of LPG and gas

sales decline along with shifting customer preferences is partially offset by the opportunities around

increased electricity demand and other electricity initiatives.

Any reasonably possible change in key assumptions on which the recoverable amount is based is

not expected to cause the carrying value of the goodwill to exceed its recoverable amount.

Software

Software are assets with finite lives. These assets are recognised at cost less accumulated

amortisation and impairment losses. Amortisation is recognised in the income statement on a

straight line basis over the estimated useful life of the asset from the date it is available for use.

The estimated useful life is between one and twenty years.

Emission units held for own use

Emission units held for own use are used to settle the Group’s emission obligation. The units are

initially recognised at fair value and are not revalued.

Contractual arrangements

Contractual arrangements include customer contracts and relationships acquired through business

acquisitions, and sponsorship contracts.

Customer contracts and relationships

Customer contracts and relationships are assets with finite lives. These assets are recognised at cost

less accumulated amortisation and impairment losses.

Amortisation of customer contracts and relationships related to Kupe are recognised in the income

statement on a units-of-use basis, using proved remaining reserves (‘1P’) expected to be obtained

over the contract period. Remaining reserves used in the calculations is 61.5 PJe (2024: a range of

19.4 to 113.5 PJe). Refer to note B2 for further information on the reserves estimate.

Amortisation of customer relationships related to the Nova and Ecotricity acquisitions are

recognised in the income statement on a diminishing value basis over the estimated life of the

relationship to reflect the likely churn of customers. The remaining useful lives of these assets at 30

June 2025 is between 5 and 25 years.

Deferred customer acquisition costs

Customer acquisition costs that are directly attributable to securing a particular customer contract

are capitalised and amortised over the expected customer tenure (30 months). Amortisation of

these costs is included within operating expenditure.

B3. Intangible assets (continued)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
C. Working capital and provisions

C1. Receivables and prepayments

2025

$ million

2024

$ million

Trade receivables126.9 146.2

Accrued revenue164.0 128.2

Expected credit loss provision(7.0)(6.2)

Deferred customer account credits1.7 3.9

To t a l285.6 272.1

Advances to associates and joint ventures - 1.2

Lease receivable1.2 1.5

Emission units receivable1.2 0.5

Other receivables9.2 22.0

Prepayments28.8 16.9

To t a l326.0 314.2

Current 3 2 5.1312.9

Non-current 0.91.3

To t a l326.0314.2

Trade receivables and accruals

Trade receivables and accruals are initially recognised at fair value and are subsequently measured

at amortised cost. Trade receivables and accrued revenue that are known to be uncollectable are

written off. Total bad debts written off during the year were $6.7 million (2024: $5.2 million).

Expected credit loss provision

The expected credit loss provision is calculated using the simplified approach, which takes into

account the lifetime expected credit loss on trade receivables and accrued revenue. The allowance

for expected credit losses is calculated using a provision matrix, which is based on historic write-

offs. Where possible the percentages are adjusted for foreseeable future economic conditions

which may impact the collectability of trade receivables and accrued revenue.

Expected credit lossHome

Small

business

Large

business

0-30 days overdue0.31%0.15%0.04%

30-60 days overdue0.49%0.42%0.1 0%

60-90 days overdue1.83%1.22%0.30%

90+ days overdue7. 8 9 %2.98%0.74%

Debt at collection agency100.00%100.00%100.00%

Unoccupier debt100.00%100.00%100.00%

Amounts receivable under finance leases:

2025

$ million

2024

$ million

Less than 1 year0.5 0.5

1 to 2 years0.2 0.5

2 to 5 years0.5 0.5

More than 5 years0.3 0.4

Undiscounted lease payments1.5 1.9

Less: unearned finance income(0.3)(0.4)

Lease receivable1.2 1.5

Deferred customer account credits

Account credits given to customers are included in the measurement of revenue. The account credit

is spread over the term of the customer contract.

C2. Inventories

2025

$ million

2024

$ million

Fuel 193.4 51.4

Petroleum products3.2 2.9

Consumables and spare parts33.9 33.2

To t a l230.5 87.5

Fuel, petroleum, consumables and spare parts

Fuel, petroleum, consumables and spare parts are recognised at the lower of cost and net realisable

value. Cost is determined using the weighted average cost basis which includes expenditure

incurred in bringing the inventories to their present location and condition, including shipping and

handling. Net realisable value is the estimated selling price in the ordinary course of business less

the estimated costs necessary to make the sale.

Fuel inventories mainly consist of coal used in electricity production. Fuel inventories (excluding

natural gas) expensed during the year amounted to $177.5 million (2024: $119.4 million).

Petroleum products consist of LPG and light crude oil held for resale produced from the Kupe

production facility. Petroleum products expensed during the year amounted to $21.1 million (2024:

$15.0 million).

Consumables and spare parts are held to service or repair generating assets. Consumables and

spare parts relating to Huntly unit 6 are impaired when incurred as the fair value of this unit is nil.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
2025

$ million

2024

$ million

Trade payables and accruals257.8 233.3

Employee benefits22.1 17.2

Emission obligations54.7 53.0

To t a l334.6 303.5

Current332.8 301.3

Non-current1.8 2.2

To t a l334.6 303.5

Trade payables and accruals

Trade payables and accruals are recognised when the Group becomes obligated to make future

payments, resulting from the purchase of goods or services, and are subsequently carried at

amortised cost.

Employee benefits

A liability for employee benefits (wages and salaries, annual and long service leave, and employee

incentives) is recognised when it is probable that settlement will be required and the amount is

capable of being measured reliably. Provisions made in respect of employee benefits are measured

using the remuneration rate expected to apply at the time of settlement.

Emission obligations

Emission obligations are recognised as a liability when the Group incurs the emission obligation.

Emission units payable to third parties are recognised at the average cost of emission units on

hand, up to the amount of units on hand at the recognition date. Where the emission obligation

exceeds the level of units on hand, the excess obligation is measured at the contract price where

forward contracts exist or the market price for any obligation not covered by units on hand or

forward contracts.

Tekapo B Power Station

C3. Payables and accruals

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Note

Contractual

arrangements

$ million

Rehabilitation

and

restoration

$ million

Other

provisions

$ million

Total

$ million

Balance at 1 July 202360.1 140.4 0.8 201.3

Created2.5 12.1 - 14.6

Released - (0.3) - (0.3)

Used(9.9)(1.0)(0.2)(11.1)

Time value of money adjustmentE62.1 5.9 - 8.0

Balance at 30 June 202454.8 1 5 7.1 0.6 212.5

Created2.0 1.0 22.0 25.0

Released(1.1)(7.0) - (8.1)

Used(6.4)(0.2) - (6.6)

Time value of money adjustmentE62.0 6.7 - 8.7

Balance at 30 June 202551.3 1 5 7. 6 22.6 231.5

Current7.3 2.0 - 9.3

Non-current47.5 155.1 0.6 203.2

As at 30 June 202454.8 1 5 7.1 0.6 212.5

Current5.8 1.2 22.0 29.0

Non-current45.5 156.4 0.6 202.5

As at 30 June 202551.3 1 5 7. 6 22.6 231.5

Contractual arrangements

Contractual arrangements provisions relate to sponsorship and relationship agreements with various

parties. The provisions represent the present value of the best estimate of cash flows required to

settle the Group’s obligations under the agreements. The timing of the outflows is expected to occur

over the next 34 years.

Rehabilitation and restoration

The majority of this provision relates to the remediation of the Huntly ash ponds and the Kupe

production facility. The provision represents the present value of the Group’s best estimate of future

expenditure to be incurred to remediate the sites at balance date. Key assumptions include: an

estimate of when the rehabilitation and restoration is likely to take place, the possible remediation

alternatives available, the expected expenditures attached to each alternative and the foreign currency

exchange rate.

There is no provision for the remediation of the Huntly site because this is not an obligation that

arises from past events that exist independently of the Group’s future actions. The Group has the

right to lease the site in perpetuity, there is no fixed or planned termination date for the Huntly

lease and the site remains a key electricity generation site for the Group. The lease of the site is

independent of decisions around the retirement of generation units, which are planned to be available

to the electricity market until such time they are uneconomic to run. Further, although there may be

costs and recoveries associated with retiring the generation units if the perpetual leases were to be

terminated or otherwise exited in the future, it is not practicable to estimate the financial effect at

this time.

Key estimates and judgements

The key assumptions that could have a material impact on the Kupe production facility

rehabilitation estimate relate to: the level of remediation required; foreign exchange rates;

mobilisation and demobilisation costs for rig and offshore supply vessel; and regulatory

requirements in relation to the removal of the subsea pipeline. The majority of costs are based

in United States dollars, and therefore are sensitive to fluctuations in foreign exchange rates. If

the foreign exchange rate were to decrease by 10 per cent the provision may increase by $11.5

million. Given the equipment required to complete the rehabilitation comes from overseas,

the mobilisation and demobilisation costs can fluctuate significantly depending on the volume

of work the contractor has nearby at the time the rehabilitation is required to be completed.

The full cost of mobilisation and demobilisation has been provided for, given the uncertainty

around the ability to share these costs with other third party entities. If the costs could be

shared with other entities the provision may decrease by up to $11.8 million. The provision

is based on abandoning the majority of the offshore gas pipeline in situ, with only the shore

section removed. If the entirety of the offshore pipeline needed to be removed, the estimated

cost may increase the provision by $21.4 million. The rehabilitation is expected to commence

in FY36.

C4. Provisions

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
D. Group structure

D1. Subsidiaries and controlled entities

The consolidated financial statements include Genesis, its subsidiaries and controlled entities

listed below.

Interest held

Name of entity Principal activity

Place of

incorporation

2025

%

2024

%

Kupe Venture Limited

Joint venture holding

company

New Zealand100100

Genesis Energy Insurance Pte Limited

Captive insurance

company

Singapore100100

Frank Energy Limited

Holding companyNew Zealand100100

Genesis Energy Talent Retention

Plan Trust

TrustNew Zealand--

Ecotricity Limited Partnership and

Ecotricity GP Limited

Limited Partnership and

Company

New Zealand10070

Edgecumbe Solar Venture Limited

Partnership

Holding companyNew Zealand100-

Lauriston Solar Venture LimitedHolding companyNew Zealand100100

All entities have 30 June balance dates.

The Genesis Energy Talent Retention Plan Trust has been consolidated into the Group on the basis

that Genesis determined how the Trust was designed and how it operates; Genesis controls the

financing and investing activities of the Trust and the Trust is dependent on funding from Genesis.

Ecotricity Limited Partnership and Ecotricity GP Limited were accounted for as an associate up to 29

November 2024 when the Group acquired the remaining 30 per cent, refer to Note H1.

D2. Joint operations

The Group has a 46.0 per cent interest in the Kupe production facility and Petroleum Mining Permit

38146 held by the Kupe Joint Venture (2024: 46.0 per cent) through its wholly owned subsidiary

Kupe Venture Limited. The principal activity of the Kupe Joint Venture is petroleum production and

sales. The Joint Venture is unincorporated and operates in New Zealand. The Group is considered

to share joint control based on the contractual arrangements between the Group and other joint

operators that state unanimous decision-making is required for relevant activities that most

significantly impact the returns of the joint operation.

Kupe Venture Limited is a party to a Deed of Cross Charge (‘Deed’). The Deed was entered into

pursuant to the Kupe Joint Venture Operating Agreement (‘JVOA’) for the purpose of securing the

joint venture parties payment obligations under the JVOA. Each joint venture party has granted a

security interest in its participating interest in the joint venture (together with certain related assets

e.g. its petroleum derived from operations under the JVOA), in favour of the other joint venture

parties. If a joint venture party defaults in the performance of an obligation to pay an amount due

and payable under the JVOA, the appointed agent may enforce on behalf of the non-defaulting joint

venture parties, the security interests created by the Deed.

The Group has a 40 per cent interest in a Joint Venture Arrangement for the development of

solar generation (2024: 60.0 per cent). The principal activity of the Solar-gen Joint Venture is

the development of up to 500MW of solar. The Solar-gen Joint Venture is unincorporated and

operates in New Zealand. The Group is considered to share joint control based on the contractual

arrangements between the Group and other joint operators that state unanimous decision-making is

required for relevant activities that most significantly impact the returns of the joint operation.

The Kupe Joint Venture and Solar-gen Joint Venture are classified as joint operations under NZ IFRS

11 - Joint Arrangements. The Group’s share of revenue, expenditure, assets and liabilities is included

in the Group financial statements on a proportionate line-by-line basis. The operating results of the

Kupe Joint Venture are included in the Kupe segment and the operating results of the Solar-gen

Joint Venture are included in the Wholesale segment in note A1 and the Group’s share of capital

expenditure commitments for both joint ventures is disclosed in note G4.

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D3. Investments in associates and joint ventures
The Group has interests in the following arrangements, which are accounted for as either associates

or joint ventures using the equity method.

Interest heldCarrying amount

Name of entityPrincipal activity

Place of

incorporation

2025

%

2024

%

2025

$ million

2024

$ million

DrylandCarbon One Limited

Partnership

Investment in

forestry

New Zealand25.2 25.2 28.1 28.7

Ecotricity Limited Partnership

and Ecotricity GP Limited

Electricity

retailer

New Zealand - 70.0 - 3.1

Forest Partners Limited

Partnership

Investment

in forestry

New Zealand28.0 28.0 69.3 43.8

Total share in associates 97.4 75.6

Lauriston Solar Project (2023)

Limited Partnership

Electricity

generation

New Zealand40.0 40.0 8.0 0.6

ChargeNet NZ Limited

EV charging

infrastructure

New Zealand65.3 - 60.4 -

Total share in joint ventures68.4 0.6

Total share in associates

and joint ventures

165.8 76.2

On 8 November 2024 the Group acquired 65.29 per cent of ChargeNet NZ Limited and its

subsidiary (“ChargeNet”) for total consideration paid of $64.0 million. ChargeNet is a provider of

electric vehicle charging solutions, including a network of national electric vehicle fast-charging

stations. A control assessment under NZ IFRS 10 - Consolidated Financial Statements concluded

joint control due to the current governance structure and required voting, which limits the Groups’

ability to direct the relevant activities. The acquired interest and subsequent earnings in ChargeNet

are accounted for using the equity method, with share of earnings reflected through share of

associates and joint ventures.

The following table summarises the financial information of the immaterial associates and joint

ventures based on the amounts reporting in the Group’s consolidated financial statements.

Immaterial AssociatesImmaterial Joint Ventures

Summarised statement of

comprehensive income

2025

$ million

2024

$ million

2025

$ million

2024

$ million

Profit/(loss) for the period4.8 (0.9)(5.6)(2.5)

Other comprehensive income - - (0.6)0.2

Total comprehensive income4.8 (0.9)(6.2)(2.3)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
E. Funding

E1. Capital management

The Group manages its capital to ensure that each entity in the Group will be able to continue as

a going concern while maximising the return to shareholders through the appropriate balance of

debt and equity. This is achieved by ensuring that the level and timing of its capital investment

programmes, equity raisings and dividend distributions are consistent with the Group’s capital

structure framework. This framework remains unchanged from previous years. The capital structure

of the Group consists of debt, which includes the borrowings disclosed in note E5, cash and cash

equivalents and equity attributable to the shareholders of Genesis, comprising issued capital,

reserves and retained earnings, as disclosed in the balance sheet.

Under the Group’s debt funding facilities, the Group has given undertakings that the ratio of debt to

equity will not exceed a prescribed level and the interest cover will not be below a prescribed level.

For the purpose of these undertakings the green capital bonds and related interest costs are treated

as 50 per cent equity. The covenants are monitored on a regular basis to ensure they are complied

with. There were no breaches in covenants during the year (2024: none).

E2. Share capital

Note

2025

No. of shares

million

2025

$ million

2024

No. of shares

million

2024

$ million

Balance as at 1 July1,082.1 752.1 1,064.6 710.9

Shares issued to TRP

participants

0.2 0.5 0.2 0.5

Shares issued under dividend

reinvestment plan

E418.0 3 7. 7 17.3 40.7

Balance as at 30 June1,100.3 790.3 1,082.1 752.1

Issued capital1 ,1 0 0.6 791.3 1,082.6 753.6

Treasury shares(0.3)(1.0)(0.5)(1.5)

Total share capital1,100.3 790.3 1,082.1 752.1

All shares are ordinary authorised, issued and fully paid shares. They all have equal voting rights and

share equally in dividends and any surplus on winding up. Treasury shares relate to shares held in

trust for the employee Talent Retention Plan ('TRP') (refer to notes G1 and G2).

E3. Earnings per share

20252024

Net profit for the year attributable to shareholders ($ million)1 6 9.11 31 .1

Weighted average number of ordinary shares (million units)1,091.1 1,074.0

Less weighted average number of Treasury shares (million units)(0.4)(0.6)

Weighted average number of shares used in EPS calculation

(million units)

1,090.7 1,073.4

CentsCents

Basic and diluted EPS15.50 12.21

E4. Dividends

Note

2025

Cents

per share

2025

$ million

2024

Cents

per share

2024

$ million

Dividends declared and paid

during the year

Prior year final dividend7. 0 0 75.8 8.80 93.7

Current year interim dividend7.1 3 7 7. 7 7. 0 0 75.3

14.13 153.5 15.80 169.0

Less shares issued under the

dividend reinvestment plan

E2( 3 7. 7 )(40.7)

Cash dividend paid115.8 128.3

Dividends declared

subsequent to balance date

Final dividend 7.1 7 78.9 7. 0 0 75.8

All dividends noted above are imputed at 100%.

Imputation credits

There were $18.9m of imputation credits available as at 30 June 2025 (2024: nil). This amount

includes imputation credits that will arise from the payment of the amount of the provision for

income tax.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Borrowings

Borrowings are initially recognised at fair value, net of transaction costs incurred and are

subsequently measured at amortised cost using the effective interest rate method. Borrowings

designated in a fair value hedge relationship are carried at amortised cost adjusted for the change in

the fair value of the hedged risk.

Borrowings are classified as current liabilities unless the Group has an unconditional right to defer

settlement of the liability for at least 12 months after the balance date.

Green Capital bonds

The FY52 green capital bonds have a principal value of $285.0 million and the FY54 green capital

bonds have a principal value of $240.0 million. The interest rate on the capital bonds resets every

five years. The next interest rate reset is June 2027 for the FY52 bonds and July 2028 for the

FY54 bonds.

The net proceeds of the green capital bonds are notionally allocated to refinance eligible assets

consistent with the Green Bond Principles issued by the International Capital Market Association.

20252024

Borrowings by year of expiry:Borrowings by year of expiry:

$ million

Weighted

average

effective

interest

rate %

Less

than

1 year

1 to 2

years

2 to 5

years

More

than 5

years

Fair value

interest

rate risk

adjustment

Capitalised

issue costs

Accrued

interest

Carrying

amount

Less

than

1 year

1 to 2

years

2 to 5

years

More

than 5

years

Fair value

interest

rate risk

adjustment

Capitalised

issue costs

Accrued

interest

Carrying

amount

Sustainable finance

Green bonds4.2% - - 125.0 -(0.2)(0.1)1.5 126.2 --125.0 -(2.5)(0.3)1.5 123.7

Green capital

bonds

6.3%---525.0 12.3 (3.4)4.5 538.4 ---525.0 (5.6)(4.8)4.5 519.1

Other finance

Revolving credit

facility

Floating-80.0 70.0 ----150.0 --120.0 ----120.0

Commercial paper3.6%229.4 ------229.4 144.1 ------144.1

Wholesale term

notes

3.7%--100.0 --(0.1)0.1 100.0 100.0 -100.0 --(0.1)1.3 201.2

United States

Private Placement

('USPP')

5.3%82.0 164.1 --(4.1)(0.1)3.3 245.2 -82.2 164.3 -(11.1)(0.2)3.3 238.5

311.4 244.1 295.0 525.0 8.0 (3.7)9.4 1,389.2 244.1 82.2 509.3 525.0 (19.2)(5.4)10.6 1,346.6

Lease liability5.4%100.6 104.1

To t a l1,489.8 1,450.7

Current336.3 268.3

Non-current1,153.5 1,182.4

To t a l1,489.8 1,450.7

E5. Borrowings

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
USPP

During the 2015 financial year the Group issued

$150.0 million United States dollar-denominated

unsecured notes to United States-based

institutional investors. Cross currency interest

rate swaps (‘CCIRS’) have been used to manage

foreign exchange and interest rate risks on the

notes (refer to note F4 for further information

on CCIRS).

While the New Zealand dollar amount required to

repay the USPP is fixed as a result of the CCIRS,

the USPP is required to be translated to New

Zealand dollars at the spot rate at the reporting

date. Any revaluation of the USPP as a result of

this translation is offset by the change in the fair

value of the CCIRS.

Lease liability

On initial recognition the lease liability comprises

the present value of the lease payments that

are not paid at the commencement date. This

includes fixed payments less any lease incentives

receivable and variable lease payments that are

based on an index or rate. The lease payments

are discounted using the incremental borrowing

rate, being the rate that the Group would have

to pay to borrow the funds necessary to obtain

an asset of similar value in a similar economic

environment with similar terms and conditions.

The lease liability is subsequently measured by

increasing the carrying amount to reflect interest

on the lease liability (using the effective interest

method) and reducing the carrying amount to

reflect the lease payments made. The Group

remeasures the lease liability (and makes a

corresponding adjustment to the related lease

asset) whenever the lease term changes, the

lease payments change due to changes in an

index or rate or a lease contract is modified and

the lease modification is not accounted for as a

separate lease. Lease payments on short term

leases where the lease term is 12 months or less

and leases of low value assets are recognised in

operating expenses as incurred.

Commercial paper

In the 2021 financial year a commercial paper

programme was established and the first

tranche of notes was issued in October 2020.

Notes issued to wholesale investors under

the programme are short-term money market

instruments, unsecured and unsubordinated.

Security

All of the Group’s borrowings are unsecured.

The Group borrows under a negative pledge

arrangement, which does not permit the Group

to grant any security interest over its assets,

unless it is an exception permitted within the

negative pledge.

2025

$ million

2024

$ million

Opening balance1,450.7 1,366.7

Proceeds from borrowings115.3 349.9

Repayment of borrowings (excluding leases)(100.0)(270.0)

Repayment of lease liability(10.2)(8.4)

Non-cash changes

Lease liability additions and adjustments 6.2 1.4

Change in foreign exchange on USPP(0.4)1.6

Change in fair value interest rate risk adjustment 27.2 9.6

Change in capitalised issue costs1.7 (1.7)

Change in accrued interest(1.2)1.3

Other non-cash changes0.5 0.3

Closing balance1,489.8 1,450.7

Revolving credit facilities

2025

$ million

2024

$ million

Sustainable Finance

Expiring FY26 - 200.0

Expiring FY27120.0 50.0

Expiring FY28130.0 -

Other Finance

Expiring FY26 - 75.0

Expiring FY27100.0 110.0

Expiring FY28210.0 50.0

Expiring FY2950.0 50.0

Expiring FY30120.0 -

Total available revolving credit facilities730.0 535.0

Revolving credit drawn down150.0 120.0

Total undrawn revolving credit facilities580.0 415.0

The Group has $250.0 million of sustainability linked revolving credit facilities. The Sustainable

Finance facilities have variable payments that are linked to performance against the Group’s

sustainability targets.

During the year, the Group refinanced its facilities, leading to a net increase of $195.0 million in

total facilities, comprising of $220.0 million of new facilities and the cancellation of $25.0 million

in existing facilities. The undrawn revolving credit facilities ensure the Group will have sufficient

funds to meet its liabilities when due, including the repayment of any commercial paper, under both

normal and stressed conditions.

E5. Borrowings (continued)

Reconciliation of change in liabilities arising from financing activities

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
E5. Borrowings (continued)

Fair value of borrowings held at amortised cost

2025

Carrying

value

$ million

2025

Fair

value

$ million

2024

Carrying

value

$ million

2024

Fair

value

$ million

Level one

Green bonds126.2 126.8 123.7 121.5

Green capital bonds538.4 536.4 519.1 520.8

Level two

Wholesale term notes100.0 97.6 201.2 193.3

USPP245.2 248.3 238.5 243.7

The valuation of the green bonds and green capital bonds are based on quoted bond prices.

The valuation of the wholesale term notes is based on estimated discounted cash flow analyses,

using applicable market yield curves adjusted for the Group’s credit rating. The credit-adjusted

market yield curves at balance date used in the valuation was 4.4 per cent (2024: range from 5.5 per

cent to 6.0 per cent).

The valuation of USPP is based on estimated discounted cash flow analyses, using applicable United

States market yield curves adjusted for the Group’s credit rating. The credit-adjusted market yield at

balance date used in the valuation was 4.1 per cent (2024: 4.9 per cent).

The carrying value of all other borrowings approximate their fair values.

E6. Finance expense

Note

2025

$ million

2024

$ million

Interest on borrowings

(excluding capital bonds and lease liability)

33.9 3 7.1

Interest on capital bonds33.2 33.2

Interest on lease liability5.3 5.5

Total interest on borrowings72.4 75.8

Other interest and finance charges(0.2)0.8

Time value of money adjustments on provisions C4 8.7 8.0

Capitalised finance expenses(1.7)(0.6)

To t a l79.2 84.0

Weighted average capitalisation rate5.1 %5.2%

Interest on borrowings, bank and facility fees, and transaction costs are recognised in the income

statement over the period of the borrowings, using the effective interest rate method, unless such

costs relate to funding capital work in progress. Time value of money adjustments on provisions are

recognised in the income statement up to the point the provision is used or released.

Finance expense on capital work in progress (qualifying assets) is capitalised during the construction

period. The capitalisation rate used to determine the amount of finance expense to be capitalised is

based on the weighted average finance expenses incurred by the Group.

103

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
F. Risk management

The Group’s activities expose it to a variety of

financial risks, including market risk (price risk,

interest rate risk and foreign exchange risk),

credit risk and liquidity risk. The Board has

established policies that provide an overall risk

management framework, as well as policies

covering specific areas, such as electricity, oil

and coal price risk, interest rate risk, foreign

exchange risk, credit risk, liquidity risk and the

use of derivatives. Compliance with policies is

monitored by the middle office function.

The Group uses the following derivatives to

hedge its financial risk exposures:


Electricity swaps and options and electricity

power purchase agreements ('PPA');


Oil price swaps;


Coal price swaps;


Forward purchase agreements for emission

units;


Foreign exchange contracts;


CCIRS;


Interest rate swaps.

A summary of the financial risks that impact

the Group, how they arise and how they are

managed is presented in this section:

Market risk

Nature and exposure to the GroupNoteHow the risk is managed

Price risk

The Group is exposed to movements in the

price of electricity arising through the sale

and purchase of electricity to and from the

market, movements in the price of light crude

oil arising from oil sales, movements in the

price of coal arising from coal purchases,

movements in the price of emission units

and movements in the global methanol

price arising for methanol index linked gas

purchases.

F2

The Group aims to hedge price risk on electricity sales and forecast generation volume, oil

sales, coal purchases and emission unit purchases to satisfy obligations under the New Zealand

Emissions Trading Scheme (ETS). Electricity price risk is managed with electricity derivative

contracts, including but not limited to swaps, futures, options and PPAs. Oil and coal are

hedged using derivatives. Emission units are hedged with forward and spot purchases, as well

as direct investment and arrangements with forestry entities.

The Market Trading Limits and Thresholds Standard sets overall levels for hedge positions

across electricity, coal and ETS obligations. Electricity hedging focuses on the Group’s net

exposure to electricity prices over a four to five-year period. Coal hedging manages stockpile

levels and forecast import price risk over a three-year period. Carbon hedging focuses on

managing price risk relating to the ETS units exposure on purchased coal and gas.

The Treasury Policy requires hedging oil price risk within certain policy bands.

The level of exposure to methanol is monitored.

Interest rate risk

The Group is exposed to interest rate risk

because Genesis borrows funds at both fixed

and floating interest rates. Changes in market

interest rates expose the Group to changes in:


Future interest payments on borrowings

subject to floating interest rates (cash flow

risk);


The fair value of borrowings subject to fixed

interest rates (fair value risk).

F3

The Group uses interest rate swaps to manage interest rate risk in line with the Group’s Treasury

policy. The Treasury policy requires that 50-100 per cent of projected debt is fixed for a period of

up to one year. The range decreases as the age profile increases to a maximum of 20 per cent for

debt due in 10 to 12 years.

Foreign exchange risk

The Group is exposed to foreign currency

risk as a result of capital and operational

transactions and borrowings denominated in

a currency other than the Group’s functional

currency.

F4

Capital and operating transactions

The Group uses foreign exchange contracts to manage foreign exchange risk on capital and

operational transactions (including maintenance of capital equipment, fuel purchases and

oil sales) in accordance with the Group’s Treasury policy. Foreign exchange spot, forwards,

deposits and options can be used to hedge the value back to NZDs.

Overseas borrowings

The Group uses CCIRS to manage foreign exchange risk on foreign currency borrowings. All

interest and principal repayments are hedged. The combination of the foreign-denominated

debt and CCIRS results in a net exposure to New Zealand dollar floating interest rates and a

fixed New Zealand dollar-denominated principal repayment. The New Zealand dollar floating

interest rate risk is managed using the process described in the interest rate risk section above.

104

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Other risks

Nature and exposure to the GroupNoteHow the risk is managed

Liquidity risk

Liquidity risk is the risk that the Group will not be able to meet

its financial obligations as they fall due. The Group’s approach

to managing liquidity risk is to ensure that it will always have

sufficient funds to meet its liabilities when due, under both normal

and stressed conditions.

F7

The Group has a policy that requires the debt facilities to be maintained with a minimum headroom amount above the

projected peak debt levels over the next 12 months. Liquidity risk is monitored by continuously forecasting cash flows and

matching the maturity profiles of financial assets and liabilities.

The Group’s ability to attract cost-effective funding is largely driven by its credit standing (Standard & Poor’s = BBB+). Prudent

liquidity risk management implies maintaining sufficient cash and marketable securities, the availability of funding through an

adequate amount of committed credit facilities and the spreading of debt maturities.

Credit risk

Credit risk is the risk that a counterparty will default on its

contractual obligations, resulting in financial loss to the Group.

The Group has no significant concentrations of credit risk and

the carrying amounts of cash and cash equivalents, receivables

and derivative assets in the balance sheet represent the Group’s

maximum exposure to credit risk at balance date.

C1

Wholesale electricity sales

The Group purchases wholesale electricity for its retail customer base, therefore the credit risk is limited to the net amount

receivable after deducting purchases. Market participants are required to provide financial collateral to the market-clearing

agent (NZX Limited), which would be called upon should any market participant default.

Retail electricity sales, gas, LPG and oil sales

The Group minimises its exposure to credit risk by applying credit limits, obtaining collateral where appropriate and applying

credit-management practices, such as monitoring the size and nature of exposures and mitigating the risk deemed to be

above acceptable levels. The credit risk is mitigated by the Group’s large customer base and the diverse range of industries

customers operate in.

BS,

F1

Cash and cash equivalents and derivative contracts

Credit risk is managed by using high-credit quality financial institutions and other organisations. The Group’s exposure

and the credit ratings of its counterparties are continuously monitored to ensure the risk is spread among approved

counterparties.

F. Risk management (continued)

105

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
2025

$ million

2024

$ million

Electricity swaps and options and PPAs365.0243.8

Oil price swaps1.5 (0.3)

Interest rate swaps27.4 30.4

CCIRS48.3 41.2

Foreign exchange contracts(0.9)0.1

Other derivatives0.7 0.6

To t a l442.0315.8

Current assets241.4169.9

Non-current assets333.2 294.4

Current liabilities(94.5)(118.6)

Non-current liabilities( 3 8 .1 )(29.9)

To t a l442.0315.8

Derivatives

Derivatives are initially recognised at fair value

on the date the contract is entered into and

subsequently remeasured to fair value. The

gain or loss on remeasurement is recognised in

the income statement, unless the derivative is

designated into an effective hedge relationship

as a hedging instrument, in which case the

timing of recognition in the income statement

depends on the nature of the designated

hedge relationship. The Group may designate

derivatives as either cash flow hedges or fair

value hedges.

For cash flow hedges the derivative is used to

manage the variability in cash flows relating

to recognised liabilities or highly probable

forecast transactions.

The effective portion of changes in the fair

value of cash flow hedges are recognised in

other comprehensive income and accumulate

in the cash flow hedge reserve. The ineffective

portion of changes in the fair value of cash flow

hedges is recognised immediately in the income

statement in the change in fair value of financial

instruments line.

Amounts accumulated in other comprehensive

income are reclassified to the income statement

in the period when the hedged item is

recognised in the income statement. However,

when the forecast transaction that is hedged

results in the recognition of a non-financial

asset (for example, inventory) or liability, the

gains and losses previously deferred in the

cash flow hedge reserve are reclassified from

the cash flow hedge reserve and included in

the initial measurement of the cost of the asset

or liability.

Once hedge accounting is discontinued the

cumulative gain or loss remains in the cash flow

hedge reserve and is reclassified to the income

statement either when the transaction occurs or

if the forecast transaction is no longer expected

to occur, it is reclassified immediately.

For fair value hedges the derivative is used

to manage the variability in the fair value of

recognised assets and liabilities.

Changes in the fair value of derivatives that are

designated and qualify as fair value hedges are

recorded in the income statement, together

with any changes in the fair value of the hedged

asset or liability that are attributable to the

hedged risk.

Once hedge accounting is discontinued the fair

value adjustments to the carrying amount of

the hedged item arising from the hedged risk

is amortised to the income statement from that

date through to maturity of the hedged item.

Hedge accounting is discontinued when

the hedge instrument expires or is sold,

terminated, exercised or no longer qualifies for

hedge accounting.

The Group’s policy is to designate derivatives in

hedge relationships on inception when their fair

value is zero, applying a hedge ratio of 1:1. The

Group determines the existence of an economic

relationship between the hedging instrument

and the hedged item based on the amount

and timing of their respective cash flows,

reference rates, pricing dates, maturities, and

notional amounts. The Group assesses whether

the derivative designated in each hedging

relationship is expected to be, and has been

effective in, offsetting the changes in cash flows

of the hedged item.

Derivatives that do not qualify for hedge

accounting

This category includes derivatives that

economically hedge financial risks but have

not been designated in hedge relationships for

accounting purposes. In these cases changes

in the fair value are recognised immediately

in the income statement within the change

in fair value of financial instruments line

(refer to note F5).

Certain electricity derivatives, electricity future

contracts and PPAs cannot be hedge accounted

under NZ IFRS 9. These are principally: swap

and option contracts that provide dry year cover

for counterparties; electricity futures offered

to the market to enable other counterparties to

hedge their electricity risks (‘market making’);

derivatives held for proprietary trading activities

where trades are entered into speculatively

for the purpose of making profits in their own

right (‘proprietary trading’); and PPAs with

renewable energy suppliers. The variable

nature of renewable energy makes it difficult to

demonstrate that the PPA is highly effective as

required by NZ IFRS 9, despite the fact the PPA

is an effective economic hedge.

Forward purchase or sale agreements for

carbon emission units are entered for either

‘held for trading’ or ‘own use’ purposes.

Agreements for ‘held for trading’ purposes are

recognised as derivatives when entered and

measured at fair value, with any gain or loss on

remeasurement recognised immediately in the

income statement. Agreements for ‘own use’

purposes are recognised when the units are

delivered and as at 30 June 2025, the Group

held approximately $250.0 million of ‘own use’

forward contracts for settlement and delivery

over the next four financial years. The mark-

to-market value of these contracts represents

a notional loss of between $20.0 million and

$30.0 million.

The effects of the Group’s application of hedge

accounting in respect of derivatives used to

manage financial risks are shown in notes F2

to F5.

F1. Derivatives

106

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Hedge accounted derivatives

Electricity swapsOil price swaps

2025

$ million

2024

$ million

2025

$ million

2024

$ million

Nominal amount at balance date505.3 484.8 USD 9.7 USD 13.9

Carrying value of asset at balance date69.5 45.0 1.0 0.3

Carrying value of liability at balance date(39.4)(46.3)(0.1 )(0.7)

Recognised in other comprehensive income

during the year

3 7. 4 7.1 0.9 (2.2)

Reclassified to the income statement

during the year

(6.0)(4.1)0.4 (0.8)

Hedge ineffectiveness (gain (loss))

during the year

- - 0.1 (0.1)

Electricity swaps are entered into to manage the variability of cash flows from electricity purchases

and sales. Oil price swaps are entered into to manage the variability of cash flows from oil sales.

Cash flow hedge accounting is applied.

Realised gains and losses reclassified to the income statement during the year on electricity swaps

are recognised in electricity revenue where they are hedge accounted and realised gains and losses

on oil price swaps are recognised in oil revenue where hedge accounted.

The main source of ineffectiveness for electricity swaps relates to the difference between the

market price and the strike price at inception of the contracts. For oil price swaps ineffectiveness

arises primarily due to discounts on oil sales (the hedged item) that are not present in the

hedging instrument.

Non-hedge accounted derivatives

Carrying value of asset (liability) at balance date

2025

$ million

2024

$ million

Electricity swaps and options and PPAs321.5249.3

Electricity future options0.1 (0.1)

Held for market making and proprietary trading13.3 (4.1)

Oil price swaps0.6 0.1

The nominal value at balance date of non-hedge accounted electricity swaps and options and PPAs

was $2,265.6 million and oil price swaps was USD $3.7 million (2024: $2,117.9 million and USD $8.0

million respectively).

Cash flow hedge

(receive float, pay fixed)

Fair value hedge

(receive fixed, pay float)

2025

$ million

2024

$ million

2025

$ million

2024

$ million

Nominal amount at balance date590.0 550.0 575.0 575.0

Carrying value of asset at balance date21.9 39.8 12.3 0.3

Carrying value of liability at balance date(6.5)(1.4)(0.3)(8.3)

Recognised in other comprehensive income

during the year

(16.4)(6.1) N/A N/A

Reclassified to the income statement during

the year

(6.4)(4.5) N/A N/A

Maturity 0-9 years 0-10 years 2-3 years 3-4 years

Weighted average rate2.9%3.0%4 .1 %4.1%

Interest rate swaps are entered into to manage interest rate risk on borrowings.

Realised gains and losses on interest rate swaps designated as cash flow hedges reclassified to the

income statement are recognised in finance expenses.

The fair value hedge adjustment is recognised in change in fair value of financial instruments in the

income statement.

F2. Price riskF3. Interest rate risk

107

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
CCIRS (cash flow

and fair value hedge)

Foreign exchange contracts

(cash flow hedge)

2025

$ million

2024

$ million

2025

$ million

2024

$ million

Nominal amount at balance date193.2 193.2 133.8 (64.1)

Carrying value of asset at balance date48.3 41.2 1.8 0.9

Carrying value of liability at balance date - - (2.5)(1.0)

Recognised in other comprehensive

income during the year

2.6 7.1 (0.3)0.2

Reclassified to the income statement

during the year

(2.2)(6.8)0.1 0.6

Reclassified to the cost of assets - - (0.5) (1.1)

The Group enters into foreign exchange

contracts to hedge highly probable forecast

transactions denominated in foreign currencies.

Cash flow hedge accounting is applied. The

amount and maturity of the derivative and

forecast transactions are aligned to ensure the

hedge relationship remains effective.

The Group uses CCIRS to manage foreign

exchange risk on the USPP. All interest

and principal repayments are hedged. The

combination of the foreign-denominated debt

and CCIRS results in a net exposure to New

Zealand dollar floating interest rates and a fixed

New Zealand dollar-denominated principal

repayment.

The principal, basis and margin components

of the CCIRS are designated as a cash flow

hedge and the benchmark component of the

CCIRS is designated as a fair value hedge of the

USPP notes. The change in fair value relating to

the foreign currency basis spread component

of the CCIRS is excluded from the hedge

relationship. The change is recognised in other

comprehensive income in a separate Cost of

Hedging Reserve.

Realised gains and losses on foreign exchange

contracts reclassified to the income statement

are recognised in operating expenses and oil

revenue. Realised gains and losses reclassified

to the income statement on CCIRS are

recognised in finance expenses.

The nominal value at balance date of non-hedge

accounted foreign exchange contracts was $8.4

million (2024: $1.9 million) and the net carrying

value was a $0.2 million liability (2024: $0.2

million asset).

The tables below provide a breakdown of the change in fair value of financial instruments

recognised in the income statement and a reconciliation of movements in the cash flow hedge

reserve.

Change in fair value of financial instrumentsNote

2025

$ million

2024

$ million

CCIRS7.1 3.2

Interest rate swaps20.0 6.4

Fair value interest rate risk adjustment on borrowings(27.2)(9.6)

Fair value hedges – gain (loss)(0.1 ) -

Oil price swaps0.1 (0.1)

Cash flow hedges – hedge ineffectiveness – gain (loss)F20.1 (0.1)

Electricity swaps and options and PPAs1 4 7. 0148.0

Other derivatives(0.1 )(1.3)

Derivatives not designated as hedges – gain (loss)146.9146.7

Total change in fair value of financial instruments146.9146.6

The change in fair value of electricity swaps and options and PPA derivatives noted above includes

an unrealised net gain of $17.4 million (2024: $10.6 million net loss) in relation to derivatives held for

market making and proprietary gain.

Reconciliation of movements in the cash flow hedge reserve

2025

$ million

2024

$ million

Opening balance25.8 33.3

Total reclassified from the cash flow hedge reserve to the income

statement

(14.1)(15.6)

Effective gain (loss) on cash flow hedges recognised directly in the

cash flow hedge reserve

24.2 6.1

Share of other comprehensive income of associates and joint

ventures accounted for using the equity method

(0.6)0.2

Total recognised in other comprehensive income9.5 (9.3)

Total reclassified from the cash flow hedge reserve to the

cost of assets

(0.5)(1.1)

Income tax on change in cash flow hedge reserve(2.6)2.9

Closing balance32.2 25.8

The amount accumulated in the cost of hedging reserve at 30 June 2025 was $0.7 million (2024:

$1.3 million).

F4. Foreign exchange riskF5. Impact of derivatives on the income statement and equity

108

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
The table below represents the effect on the income statement and the cash flow hedge reserve at

balance date if various market rates had been higher or lower with all other variables held constant.

A positive number in the table below represents an increase in profit or the cash flow hedge reserve.

Post-tax impact on the

income statement

Post-tax impact on cash flow

hedge reserve (equity)

2025

$ million

2024

$ million

2025

$ million

2024

$ million

Electricity prices

+10%80.281.2 9.8 2.6

-10%(78.0)(80.0)(9.8)(2.6)

Oil prices

+10%(0.1 )(0.2)(0.9)(1.2)

-10%0.2 (0.1)0.9 1.5

Foreign exchange rates

+10% (NZD appreciation)(0.2)0.3 (8.9)(4.1)

-10% (NZD depreciation)0.3 0.1 10.9 5.0

Interest rates

+100 bps0.5 0.6 16.3 14.4

-100 bps(0.5)(0.6)(17.3)(15.4)

The following table details the Group’s liquidity analysis for its financial liabilities and derivatives.

Where the amount payable or receivable is not fixed, the amount disclosed has been determined by

reference to the internally generated forward price curves existing at balance date. As the amounts

included in the table are contractual undiscounted cash flows, these amounts will not reconcile to

the amounts disclosed in the balance sheet.

As at 30 June 2025

Less than

1 year

$ million

1 to 2

years

$ million

2 to 5

years

$ million

More than

5 years

$ million

Total

contractual

cash flows

$ million

Trade and other payables(278.7)(2.8)(1.4) - (282.9)

Borrowings (excluding lease liability)(361.7)(209.7)(327.7)(1,349.1)(2,248.2)

Lease liability(16.2)(15.1)(39.4)(59.1)(129.8)

Total non-derivative financial

liabilities

(656.6)(227.6)(368.5)(1,408.2)(2,660.9)

Inflows275.8 198.9 5.7 - 480.4

Outflows(259.4)(162.4)(5.6) - (427.4)

Gross-settled derivatives16.4 36.5 0.1 - 53.0

Net-settled derivatives145.281.4158.2171.4556.2

Total non-derivative financial

liabilities and derivatives

(495.0)(109.7)(210.2)(1,236.8)(2,051.7)

As at 30 June 2024

Less than

1 year

$ million

1 to 2

years

$ million

2 to 5

years

$ million

More than

5 years

$ million

Total

contractual

cash flows

$ million

Trade and other payables(249.0)(2.7)(4.2) - (255.9)

Borrowings (excluding lease liability)(420.0)(133.6)(512.8)(1,371.3)(2,437.7)

Lease liability(13.4)(13.6)(40.2)(71.3)(138.5)

Total non-derivative financial

liabilities

(682.4)(149.9)(557.2)(1,442.6)(2,832.1)

Inflows121.4 117.3 178.8 - 417.5

Outflows(126.2)(101.7)(143.2) - (371.1)

Gross-settled derivatives(4.8)15.6 35.6 - 46.4

Net-settled derivatives70.4 72.5 131.4 189.2 463.5

Total non-derivative financial

liabilities and derivatives

(616.8)(61.8)(390.2)(1,253.4)(2,322.2)

F6. Sensitivity analysis for each type of market riskF7. Liquidity risk

109

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Fair value hierarchy

Generation assets disclosed in note B1 and derivatives disclosed in note F1 are the only assets and

liabilities carried at fair value in the balance sheet. While borrowings are initially recognised at fair

value, net of transaction costs, they are subsequently measured at amortised cost in the balance

sheet. The fair value of borrowings is required to be disclosed (refer to note E5). The nature of the

inputs into the fair value calculation determines the level applied in the fair value hierarchy. Each

level is outlined below:

The Group’s policy is to recognise transfers into and out of fair value hierarchy levels at the date the

change in circumstances occurred. During the year, the Group revised inputs into the valuation of

certain electricity derivatives. The revision focused on maximising relevant observable inputs and

with the instruments getting closer to their maturity dates, it allowed for increased availability of

market prices.

Refer to the reconciliation of level three electricity swaps and options and PPAs table for transfers

between levels.

Level one – the fair value is determined using unadjusted quoted prices from an active market

for identical assets and liabilities. A market is regarded as active if quoted prices are readily and

regularly available from an exchange, a dealer, a broker, an industry group, a pricing service or a

regulatory agency and those prices represent actual and regularly occurring market transactions on

an arm’s length basis. Financial instruments included in this level are electricity derivatives valued

using the ASX forward price curve.

Level two – the fair value is derived from inputs other than quoted prices included within level one

that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived

from prices). Financial instruments in this level include interest rate swaps, foreign exchange

contracts, oil price swaps and CCIRS.

Level three – the fair value is derived from inputs that are not based on observable market data.

Financial instruments in this level are electricity derivatives and PPAs valued using the wholesale

electricity price path.

All derivatives disclosed in F1 other than electricity swaps and options and PPAs are considered level

two. The $365.0 million electricity swap and option and PPAs net asset comprises a $17.1 million

asset classified as level one and a $347.9 million asset classified as level three (2024: $22.9 million

liability classified as level two and a $266.7 million asset classified as level three).

Valuation of level two derivatives

The fair values of level two derivatives are determined using discounted cash flow models. The key

inputs in the valuation models were:

ItemValuation input

Interest rate swapsForward interest rate price curve

Foreign exchange contractsForward foreign exchange rate curves

Oil price swapsForward oil price and foreign exchange rate curves

CCIRSForward interest rate price curve and foreign exchange rate curves

Valuation of level three derivatives

Valuation process

The results and key drivers of changes in the valuations are reviewed at least six monthly for

generation assets and monthly for derivatives. The Chief Financial Officer reports key changes in

fair value to the Board. Any changes to the valuation methodology are reported to the Audit and

Risk Committee.

Valuation of electricity swaps and options and PPAs

The valuation is based on a discounted cash flow model. The key inputs and assumptions are:

the callable volumes, strike price and option fees outlined in the agreement, the wholesale

electricity price path (‘price path’), the probability of the underlying plant construction

proceeding, the most likely operations commencement date, ‘day one’ gains and losses and

the discount rate. The options are deemed to be called when the price path is higher than

the strike prices after taking into account obligations relating to the specific terms of each

contract. The price path is the significant unobservable input in the valuation model. Refer to

B1 for information in relation to the method and judgements used to determine the price path.

20252024

Price path (nominal)

$138 per MWh to $202 per

MWh over the period from 1 July

2025 to 31 August 2045.

$132 per MWh to $197 per MWh

over the period from 1 July 2024

to 31 August 2045.

Impact of increase/

decrease in price

path on fair value

A 10% increase would increase

the asset by $123.6 million. A

10% decrease would decrease

the asset by $120.5 million.

A 10% increase would increase

the asset by $132.9 million. A

10% decrease would decrease

the asset by $131.3 million.

Discount rate3.41% - 7.80%5.96% - 7.72%

F8. Fair value measurement

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Reconciliation of level three electricity swaps and options and PPAs

2025

$ million

2024

$ million

Balance as at 1 July266.7 95.8

Electricity revenue(4.9)4.1

Change in fair value of financial instruments124.6194.3

Total gain (loss) in the income statement119.7198.4

Total gain (loss) recognised in other comprehensive income18.22.8

Settlements(4 0.1 )(24.5)

Sales(10.3)(5.8)

Transfers in to level 3*( 3.1 ) -

Transfers out of level 3*(3.2) -

Balance as at 30 June3 4 7. 9266.7

* A small number of Futures have been transferred from level three to level one. A small number of

instruments moved from level two to level three.

The change in fair value of financial instruments includes an unrealised net gain of $77.8 million

(2024: $168.6 million gain) that is attributable to financial instruments held at 30 June 2025.

Deferred 'day one' gains (losses)

There is a presumption that when derivative contracts are entered into on an arm’s length basis,

and no payment is received or paid on day one, the fair value at inception would be nil. The

contract price of non-exchange traded electricity derivative contracts and PPAs are agreed on

a bilateral basis, the pricing for which may differ from the prevailing derived market price for a

variety of reasons. In these circumstances an adjustment is made to bring the initial fair value of the

contract to zero at inception. The adjustment is called a ‘day one’ gain (loss) and it is deferred and

amortised, based on expected volumes over the term of the contract. The following table details the

movements and amounts of deferred ‘day one’ gains (losses) included in the fair value of level three

electricity swaps and options and PPAs:

2025

$ million

2024

$ million

Balance as at 1 July93.3 93.2

New derivatives(9.5)8.9

Amortisation of existing derivatives(2.2)(8.8)

Balance as at 30 June81.6 93.3

Tokaanu Power Station

F8. Fair value measurement (continued)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
G. Other

G1. Share-based payments

During the year, the Group operated two share-based payment plans (Performance Share Rights

Plan (‘PSR’) and Talent Retention Plan (‘TRP’)) to enable staff to share in the ownership of Genesis.

The cost of the plans is recognised over the period in which the performance and/or service

conditions are fulfilled. The total amount expensed is based on the Group’s best estimate of the

number of equity instruments that will ultimately vest, taking into consideration the likelihood that

service conditions will be met, multiplied by the initial fair value of each share.

Note

2025

$ million

2024

$ million

PSRG20.9 0.4

TRP0.1 0.2

Total expense for the year1.0 0.6

G2. Related party transactions

Majority shareholder and entities controlled by, and related to, the majority shareholder

The majority shareholder of Genesis is the Crown. The Group transacts with Crown-controlled and

related entities independently for the following goods and services: royalties, emission obligations,

scientific consultancy services, electricity transmission, postal services, rail services and energy-

related products (including electricity derivatives).

During the year, the Crown received $78.7 million in dividends (2024: $86.6 million) of which $59.4

million was paid in cash (2024: $65.7 million) and $19.3 million was paid in shares (2024: $20.9

million). The Group is subject to the Emission Trading Scheme (ETS) which requires the Group to

acquire and surrender emission units either directly to the Crown or to third parties who ultimately

remit the units to the Crown. Refer to notes A1 and C3 for information on the amount expensed and

payable in relation to the ETS. There were no other individually significant transactions with the

Crown (2024: nil).

The Group has four significant electricity swap and option contracts with Meridian Energy, a

Crown-controlled entity. The electricity swap and option contracts profile and period vary between

the range of 17.1MW and 25MW, from the period 1 January 2011 to 31 December 2027. The Group

has two significant electricity option contracts with Mercury Energy, a Crown-controlled entity.

The electricity option contracts profile and period vary between the range of 15 and 20MW, from

the period 1 January 2023 to 31 December 2027. Additionally, the Group has two significant power

purchase agreements with Mercury NZ, a Crown-controlled entity. The agreements are for variable

volumes based on the production of the related site, with the latest expiry date being August 2045.

Approximately 17.2 per cent of the value of electricity derivative assets and approximately 7.3 per

cent of the value of electricity derivative liabilities at year end are held with Crown-controlled and

related entities (2024: 17.4 per cent and 13.1 per cent respectively). The contracts expire at various

times; the latest expiry date is August 2045.

The Group has investments in Associates and Joint Ventures which are considered related parties.

Transactions between related parties that are not eliminated within the Group are detailed below:

2025

$ million

2024

$ million

Electricity contract settlements received/(paid)(16.9)(29.6)

As at 30 June 2025 the amounts outstanding from the associates and joint ventures is a net payable

of $0.3 million (2024: $6.4 million net payable).

During the period the Group provided an $8.0 million overdraft facility to a related party. This facility

was not utilised during the period. The related party was acquired as detailed in Note H1.

Key management personnel compensation

Key management personnel of the Group consists of the Directors and the Executive Management

team.

Note

2025

$ million

2024

$ million

Short-term benefits9.4 8.2

Post-employment benefits 0.3 0.3

Share-based payments (PSR)G10.9 0.4

Total key management personnel compensation10.6 8.9

Included in short-term benefits are directors’ fees of $1.0 million (2024: $0.9 million).

PSR

The PSR plan commenced in the 2020 financial year. Under the PSR senior executives are granted

performance share rights. Vesting of the rights is dependent on continued employment throughout

the vesting period and achievement of certain performance targets (a relative TSR hurdle compared

against industry peers, an absolute TSR hurdle compared against the cost of equity and for FY23

and FY24 performance against the Groups’ science based targets). Each performance share right

that vests entitles the participant to one ordinary share in Genesis for no consideration and ‘dividend

equivalents’ that would have been earned on the share over the vesting period. No share rights will

vest if the performance targets are not met or if the participant ceases to be employed by the Group

other than for qualifying reasons, unless the Board exercises its discretion to allow some or all of the

shares to vest.

Grant datePerformance period

FY231 July 2022 - 30 June 2025

FY241 July 2023 - 30 June 2026

FY251 July 2024 - 30 June 2027

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Other transactions with key management personnel or entities related to them

Key management personnel and their families may purchase gas, electricity and LPG from the

Group and may purchase shares in Genesis. During the year, key management personnel also

participated in the PSR plan discussed above. The total number of shares held by key management

personnel as at 30 June 2025 was 260,844 (2024: 221,369). During the year, dividends paid to key

management personnel and their families was $47,704 (2024: $41,838). No other transactions took

place between key management personnel and the Group (2024: nil). As at 30 June 2025 there were

no balances payable to key management personnel (2024: nil).

G3. Auditor's remuneration

2025

$000

2024

$000

Audit and review of financial statements

Statutory audit and review of consolidated financial statements992.0 869.0

Other services - Audit and review related services

Audit of Solar-gen joint venture special purpose financial statements30.0 42.5

Trustee reporting (assurance)8.0 8.0

Other services - other assurance services and agreed upon procedures

Greenhouse gas inventory assurance45.0 30.0

Sustainability linked loan assurance20.0 15.0

Agreed upon procedures for insurance purposes18.0 -

Other services

Provision of non-assurance services for the Corporate Taxpayer Group (of

which Genesis is a member)

1 7. 0 22.0

Total other services138.0 117.5

Total fees paid to the auditor1 ,1 3 0.0 986.5

G4. Capital commitments

2025

$ million

2024

$ million

Less than one year95.63 7.4

One to five years15.4 0.1

Total 111.037.5

The Group’s capital commitments include the following share of capital commitments in relation to

its share in associates and joint ventures:

2025

$ million

2024

$ million

Forest Partners Limited Partnership0.7 4.3

Lauriston Solar Project (2023) Limited Partnership - 20.8

There were no capital commitments for DrylandCarbon One Limited Partnership, Kupe Joint

Venture and Solar-gen Joint Venture for 30 June 2025 and 30 June 2024.

G5. Contingent assets and liabilities

The Group had contingent liabilities at 30 June 2025 in respect of:

Land claims, lawsuits and other claims

Genesis acquired interests in land and leases from Electricity Corporation of New Zealand Limited

(‘ECNZ’) on 1 April 1999. These interests in land and leases may be subject to resumption claims to

the Waitangi Tribunal and in certain cases may be subject to binding orders by the Waitangi Tribunal

that the Crown resumes the land for the purposes of addressing a well-founded Treaty of Waitangi

claim. Genesis notes that it would not have any standing to be heard in any Waitangi Tribunal hearing

nor does the Tribunal have to have regard to any changes to improvements that have taken place

since the transfer to ECNZ. Should the Waitangi Tribunal make an order for resumption Genesis

would expect to negotiate with the new Māori owners for occupancy and usage rights of any sites

resumed by the Crown. Certain claims have been brought to, or are pending against, ECNZ and

the Crown under the Treaty of Waitangi Act 1975. Some of these claims may affect land and leases

purchased from ECNZ. In the event that land is resumed by the Crown, the resumption would be

effected by the Crown under the Public Works Act 1981 and compensation would be payable. The

Board cannot reasonably estimate the adverse effect (if any) of the claims and cannot provide any

assurance that should a claim be raised it would not have a material adverse effect on the Group’s

business, financial condition or results of operations.

There are no other known material contingent assets or liabilities (2024: nil).

G6. Subsequent events

The following events occurred subsequent to balance date:


$78.9 million of dividends were declared on 25 August 2025 (refer to note E4);


In August 2025, the Group signed 10-year Huntly Firming Option Agreements with three

counterparties, securing 150 MW of backup generation capacity. These agreements support

national energy security and include a solid fuel reserve of up to 600,000 tonnes. These

agreements are subject to Commerce Commission review and are due to commence in

January 2026.

G2. Related party transactions (continued)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
H. Business acquisitions and investments

H1. Business acquisitions

The acquisition of a business is accounted for using the acquisition method. The consideration

transferred is measured at fair value. Acquisition related costs are recognised in profit or loss

as incurred.

At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised

at their fair value, except for deferred tax assets or liabilities and assets or liabilities related to

employee benefit arrangements, which are recognised and measured in accordance with the

respective accounting standards for these balances.

If the initial accounting for a business acquisition during the period is incomplete at the reporting

date, the Group reports provisional amounts for the incomplete items. The provisional amounts

are adjusted during the measurement period (no later than one year from the acquisition date), or

additional assets or liabilities are recognised, to reflect new information obtained about facts and

circumstances that existed at the acquisition date that, if known, would have affected the amounts

recognised at that date.

Acquisition of Edgecumbe Solar Development

On 30 August 2024 Genesis Energy Limited acquired 100.0 per cent of the shares of Edgecumbe

Solar Venture Limited (formerly Helios BOP HoldCo Limited) together with its subsidiaries. The

entities were acquired as a result of the Group’s Gen35 strategy to develop up to 500MW of Solar.

The acquisition has been reviewed in accordance with NZ IFRS 3 - Business Combinations; the

conclusion reached was that the underlying assets acquired are considered inputs, however there

is currently no substantive process, including an organised workforce or access to one, capable of

being applied to the inputs to create outputs. Therefore, the acquisition has been accounted for as

an asset acquisition. Refer to note B1 where the assets acquired are included in the additions line.

Acquisition of Ecotricity Limited Partnership and Ecotricity GP Limited

On 29 November 2024, Genesis Energy Limited acquired 30.0 per cent of the interest in Ecotricity

Limited Partnership and Ecotricity GP Limited (together ‘Ecotricity’). Ecotricity is an accredited

climate-positive electricity retailer, selling renewable electricity sourced from wind, hydro, and solar

energy through purchase arrangements with wholesalers and retail customers.

As a result, the Group’s interest in Ecotricity increased from 70.0 per cent to 100.0 per cent, granting

it control of Ecotricity. As a result of obtaining the remaining shares in Ecotricity and gaining control,

Genesis is required to consolidate Ecotricity under NZ IFRS 3 - Business Combinations. This requires

the purchase of the remaining 30.0 per cent to be treated as an acquisition achieved in stages

(‘step acquisition’).

Included in the identifiable assets and liabilities acquired at the date of acquisition of Ecotricity

were inputs, including computer hardware, access to customer-billing SAAS, customer assets

and relationships, and working capital. Additionally, relevant processes to sell retail electricity

and an organised workforce comprising employees and management with relevant experience

and expertise were acquired. The set of acquired inputs and processes significantly contributes

to the ability to generate retail electricity revenue, leading to the conclusion that the acquired set

constitutes a business. The objective of Genesis’ acquisition of Ecotricity is to enhance profitability

for both entities by capitalising on the synergies created through their integration. This strategic

move involves combining Ecotricity’s growing niche customer base with Genesis’ extensive energy

supply and management capabilities.

Upon gaining control of Ecotricity, the previously held 70.0 per cent interest was treated as divested

and reacquired at fair value, with the fair value being used in the calculation of goodwill acquired.

A business valuation of Ecotricity was performed, which fair valued the business based on the

expected discounted cash flows acquired. This valuation derived a total value of $23.4 million for the

total business and $16.4 million for the original investment held. This resulted in a gain on acquisition

of $10.5 million, recognised in Note A5 other gains (losses).

Assets acquired and liabilities recognised at the date of acquisition

Ecotricity

$ million

Current assets

Cash and cash equivalents6.0

Receivables11.6

Total current assets1 7. 6

Non-current assets

Property, plant and equipment0.7

Intangible assets22.3

Total non-current assets23.0

Total assets40.6

Current liabilities

Payables and accruals11.2

Total current liabilities11.2

Non-current liabilities

Borrowings0.5

Deferred tax liability4.9

Total non-current liabilities5.4

Total liabilities16.6

Net assets acquired24.0

The fair value of the receivables acquired in the acquisition has been disclosed above. The gross

contracted amounts receivable are the same as the fair values. All of the cash flows are expected to

be collected.

The accounting for the Ecotricity acquisition was prepared on a provisional basis on 31 December

2024. The acquisition accounting is now complete as at 30 June 2025, with no significant changes

to the provisional calculations for the fair value of working capital, customer assets and goodwill.

No contingent assets or liabilities have been acquired as part of the business acquisition

of Ecotricity.

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Customer Asset
The fair value of the intangible assets associated with the Ecotricity acquisition was determined

using a discounted cash flow model. The valuation requires significant judgment, and therefore,

there is a range of reasonably possible assumptions that could be used in estimating the fair value

of these assets.

Customer volume, customer churn, and gross margin per customer are the key factors that have

a material impact on the fair value. Customer volume was based on estimated volumes at the

acquisition date, reduced by historical churn rates over a six-year period. Gross margin per customer

was based on expected wholesale purchase prices and retail sales prices to derive a margin per

MWh. The model was based on a six-year period using a pre-tax equivalent discount rate of 12.9%.

Goodwill

Goodwill arising on acquisition

Ecotricity

$ million

Purchase price11.6

Fair value of pre-existing interest in Ecotricity16.4

Fair value of identifiable net assets(24.0)

4.0

Goodwill on the acquisition of Ecotricity relates to strategic benefits that are unable to be separately

recognised under the current accounting requirements. The benefits represent the opportunities

that Ecotricity’s technology, operating model, and products provide to Genesis’s portfolio. The

benefits are not recognised separately from goodwill because they do not meet the recognition

criteria for identifiable intangible assets. There were no other changes to the carrying amount of

goodwill. The goodwill has been allocated to the Retail CGU.

None of the goodwill recognised is expected to be deductible for tax purposes.

Consideration Transferred

The consideration of $11.6 million was all transferred on 29 November 2024 as cash. No other forms

of consideration were transferred as part of the business acquisition, and no forms of contingent

consideration are payable as part of the acquisition. As part of the acquisition no indemnification

assets were acquired.

Net cash outflow on acquisition

Ecotricity

$ million

Consideration paid in cash11.6

Less cash and cash equivalents acquired(6.0)

5.6

Acquisition costs

The Group incurred acquisition-related costs of $0.1 million on legal fees and due diligence costs.

These costs have been included in Expenses in the Consolidated Comprehensive Income Statement.

Impact of the

acquisition on the

current year result

$ million

Pro-forma impact of the

acquisition had it taken

place on 1 July 2024

$ million

Revenue141.83,818.5

EBITDAF(1.6)456.5

Depreciation, depletion and amortisation(0.2)(239.1)

Finance revenue0.12.7

Finance expense(0.1)( 79.4)

Profit (loss) before income tax for the year(1.8)230.0

Not included in the pro-forma impact above is $2.8 million of share of associates and joint ventures

for Genesis’ share of Ecotricity’s earnings from 1 July 2024 till acquisition date 29 November 2024.

H1. Business acquisitions (continued)

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INDEPENDENT AUDITOR’S REPORT
To The Shareholders Of Genesis Energy Limited

Auditor General

The Auditor-General is the auditor of Genesis Energy Limited and its subsidiaries (‘the Group’).

The Auditor-General has appointed me, Silvio Bruinsma, using the staff and resources of Deloitte

Limited, to carry out the audit of the consolidated financial statements of the Group on his behalf.

Opinion

We have audited the consolidated financial statements of the Group on pages 76 to 115, that

comprise the consolidated balance sheet as at 30 June 2025, the consolidated comprehensive

income statement, consolidated statement of changes in equity and consolidated cash flow

statement for the year ended on that date, and the notes to the consolidated financial statements

that include material accounting policy information.

In our opinion, the consolidated financial statements present fairly, in all material respects, the

consolidated financial position of the Group as at 30 June 2025, and its consolidated financial

performance and its consolidated cash flows for the year then ended in accordance with New

Zealand Equivalents to IFRS Accounting Standards as issued by the External Reporting Board and

IFRS Accounting Standards as issued by the International Accounting Standards Board.

Basis for opinion

We conducted our audit in accordance with the Auditor-General’s Auditing Standards, which

incorporate the Professional and Ethical Standards and the International Standards on Auditing

(New Zealand) issued by the New Zealand Auditing and Assurance Standards Board. Our

responsibilities under those standards are further described in the Auditor’s responsibilities for the

audit of the consolidated financial statements section of our report. We are independent of the

Group in accordance with the Auditor-General’s Auditing Standards, which incorporate Professional

and Ethical Standard 1: International Code of Ethics for Assurance Practitioners (including

International Independence Standards) (New Zealand) issued by the New Zealand Auditing and

Assurance Standards Board, and we have fulfilled our other ethical responsibilities in accordance

with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis

for our opinion.

In addition to the audit, we have carried out assurance assignments in the areas of trustee reporting,

greenhouse gas inventory & sustainability linked loan assurance, review of the interim report,

audit of joint venture special purpose financial statements, agreed upon procedures for insurance

purposes and non-assurance services for the Corporate Taxpayer Group which are compatible with

those independence requirements. These services have not impaired our independence as auditor

of the Group.

In addition to these assignments, principals and employees of our firm deal with the Group on

normal terms within the ordinary course of trading activities of the Group. Other than the audit and

these assignments and trading activities, we have no relationship with, or interests in the Group.

Audit Materiality

We consider materiality primarily in terms of the magnitude of misstatement in the consolidated

financial statements of the Group, that in our judgement would make it probable that the economic

decisions of a reasonably knowledgeable person would be changed or influenced (the ‘quantitative’

materiality). In addition, we also assess whether other matters that come to our attention during the

audit would in our judgement change or influence the decisions of such a person (the ‘qualitative’

materiality). We use materiality both in planning the scope of our audit work and in evaluating the

results of our work.

We determined the quantitative materiality for the consolidated financial statements as a whole to

be $19.3 million.

Key Audit Matters

Key audit matters are those matters that, in our professional judgement, were of most significance

in our audit of the consolidated financial statements of the current period. These matters were

addressed in the context of our audit of the consolidated financial statements as a whole, and in

forming our opinion thereon, and we do not provide a separate opinion on these matters.

Independent auditor's report

Te Pūrongo A Te Kaitātari Kaute Motuhake

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INDEPENDENT AUDITOR’S REPORT
Key audit mattersHow our audit addressed the key audit matters and results

Valuation of Generation Assets

Generation assets are measured at fair value as set out in note B1 of the consolidated financial statements.

The carrying amount at 30 June 2025 was $3,843.1 million.

The fair value of generation assets is estimated using an internally generated discounted cash flow model.

The significant inputs used to assess the fair value of all the generation assets except for the Huntly

Rankine units are the wholesale electricity price path, generation volumes, and the discount rate. The

wholesale electricity price path is estimated by Genesis Energy as described in note B1 of the consolidated

financial statements.

These valuations also reflect demand assumptions which include those arising from climate change.

During the period the valuation methodology for the Huntly Rankine units changed. The cash flows used

in the valuation reflect estimates of future capacity premiums and the useful economic life was extended

to 31 December 2035. The estimates of the future cash flows and useful life of the Rankine units are

supported by signed agreements with counterparties for some of the capacity. These agreements are

subject to Commerce Commission review.

The estimate of the wholesale electricity price path is the most significant input in estimating the fair

values determined for the generation assets and affects the estimated generation volumes which are also

used in the fair value calculation. Changes to the forecast of the wholesale electricity price path could

significantly change the estimated fair value of the generation assets.

The treatment of the gain on revaluation estimated by Genesis Energy is described in note B1 of the

consolidated financial statements.

We included the valuation of generation assets as a key audit matter due to the level of judgement

required in forecasting the wholesale electricity price path.

Our audit procedures included assessing the key inputs to the models used to estimate the fair value of

the generation assets. Our procedures, which included the use of our internal valuation experts, were

primarily focused on evaluating the process undertaken by Genesis Energy in forecasting the wholesale

electricity price path and challenging whether the forecast was consistent with internal and external data.

We assessed the professional competence of the Genesis Energy valuers involved in the forecasting of

the electricity price path and valuation of the generation assets.

We also compared budgeted performance information from prior periods to actual data to assess the

accuracy of the forecasting process.

We have evaluated Genesis Energy’s methodology in constructing the forward electricity price path

including the aggregation of internal and independent third-party data.

We also evaluated the assumptions used in forecasting the electricity price path to determine whether

they were consistent with assumptions used across the business, including management budgets and

valuations of other assets including certain electricity derivatives.

We have evaluated the appropriateness of the change in valuation methodology for the Huntly Rankine

units and the extension of the useful life assumption.

We have also considered other key assumptions used within the valuation, as described in note B1 of the

consolidated financial statements.

We performed sensitivity analysis on the key assumptions applied in determining the fair value of the

generation assets and considered the adequacy of the Group’s disclosures.

We have found the assumptions and resulting valuation to be reasonable.

Valuation of Electricity Derivatives

The Group’s activities expose it to a number of market risks, including electricity, gas, oil and coal price

risk, currency risk and interest rate risk, which are managed using derivative financial instruments.

At 30 June 2025, derivative assets were $574.6 million and derivative liabilities were $132.6 million as set

out in note F1 of the consolidated financial statements.

A number of the Group’s derivatives are valued using standard valuation techniques based primarily on

observable inputs. However, some electricity swaps, options and PPAs are valued using inputs that are not

based on observable market data, such as the wholesale electricity price path forecast which is prepared

by Genesis Energy valuers.

As explained in the ‘Valuation of Generation Assets’ section above, the wholesale electricity price path

forecast requires significant judgement.

Valuations which reflect significant unobservable inputs are considered to be ‘level three’ valuations. At 30

June 2025, the Group had a net $347.9 million asset of derivatives considered to be within level three as

set out in note F8 of the consolidated financial statements.

We included the valuation of level three electricity derivatives as a key audit matter due to the judgement

involved in evaluating the inputs to the valuation models.

We tested the design and implementation of key controls related to the recording and valuation of the

level three electricity derivative transactions.

We challenged key assumptions applied by management and agreed underlying data to the

contract terms on a sample basis. We have independently recalculated the fair value of a sample of

electricity derivatives.

Our internal valuation experts have evaluated the appropriateness of the methodology applied in

valuation models for the level three electricity derivatives.

We also performed audit work on the wholesale electricity price path as explained above under the

section entitled ‘Valuation of Generation Assets’.

We have found the assumptions and resulting valuations to be reasonable.

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INDEPENDENT AUDITOR’S REPORT
Other Information

The Directors are responsible on behalf of the Group for the other information. The other information

comprises the information included in the Climate Statement and Integrated Report, but does not

include the consolidated financial statements and our auditor’s report thereon.

Our opinion on the consolidated financial statements does not cover the other information and we do

not express any form of audit opinion or assurance conclusion thereon.

In connection with our audit of the consolidated financial statements, our responsibility is to read the

other information and, in doing so, consider whether the other information is materially inconsistent with

the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to

be materially misstated. If, based on the work we have performed, we conclude that there is a material

misstatement of this other information, we are required to report that fact. We have nothing to report in

this regard.

When we read the Climate Statement, if we conclude that there is a material misstatement therein, we

are required to communicate the matter to the Directors and consider further appropriate actions.

Directors’ responsibilities for the consolidated financial statements

The Directors are responsible on behalf of the Group for the preparation and fair presentation of the

consolidated financial statements in accordance with New Zealand equivalents to IFRS Accounting

Standards and IFRS Accounting Standards, and for such internal control as the Directors determine is

necessary to enable the preparation of consolidated financial statements that are free from material

misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the Directors are responsible on behalf of the Group

for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related

to going concern and using the going concern basis of accounting unless the Directors either intend to

liquidate the Group or to cease operations, or have no realistic alternative but to do so.

The Directors’ responsibilities arise from the Financial Markets Conduct Act 2013.

Auditor’s responsibilities for the audit of the consolidated financial statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements

as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s

report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in

accordance with the Auditor-General’s Auditing Standards will always detect a material misstatement

when it exists. Misstatements can arise from fraud or error and are considered material if, individually

or in the aggregate, they could reasonably be expected to influence the economic decisions of

shareholders taken on the basis of these consolidated financial statements.

As part of an audit in accordance with the Auditor-General’s Auditing Standards, we exercise

professional judgement and maintain professional skepticism throughout the audit. We also:


Identify and assess the risks of material misstatement of the consolidated financial statements,

whether due to fraud or error, design and perform audit procedures responsive to those risks, and

obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of

not detecting a material misstatement resulting from fraud is higher than for one resulting from error,

as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of

internal control.


Obtain an understanding of internal control relevant to the audit in order to design audit procedures

that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the Group’s internal control.


Evaluate the appropriateness of accounting policies used and the reasonableness of accounting

estimates and related disclosures made by management.


Conclude on the appropriateness of the use of the going concern basis of accounting by the directors

and, based on the audit evidence obtained, whether a material uncertainty exists related to events or

conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we

conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to

the related disclosures in the consolidated financial statements or, if such disclosures are inadequate,

to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our

auditor’s report. However, future events or conditions may cause the Group to cease to continue as a

going concern.


Evaluate the overall presentation, structure and content of the consolidated financial statements,

including the disclosures, and whether the consolidated financial statements represent the underlying

transactions and events in a manner that achieves fair presentation.


Plan and perform the Group audit to obtain sufficient appropriate audit evidence regarding the

financial information of the entities or business units within the Group as a basis for forming an opinion

on the Group financial statements. We are responsible for the direction, supervision and review of

the audit work performed for the purposes of the Group audit. We remain solely responsible for our

audit opinion.

We communicate with the Directors regarding, among other matters, the planned scope and timing of

the audit and significant audit findings, including any significant deficiencies in internal control that we

identify during our audit.

We also provide the Directors with a statement that we have complied with relevant ethical requirements

regarding independence, and to communicate with them all relationships and other matters that may

reasonably be thought to bear on our independence, and where applicable, related safeguards.

From the matters communicated with the Directors, we determine those matters that were of most

significance in the audit of the consolidated financial statements of the current period and are therefore

the key audit matters. We describe these matters in our auditor’s report unless law or regulation

precludes public disclosure about the matter or when, in extremely rare circumstances, we determine

that a matter should not be communicated in our report because the adverse consequences of doing so

would reasonably be expected to outweigh the public interest benefits of such communication.

Our responsibilities arise from the Public Audit Act 2001.

Silvio Bruinsma

Deloitte Limited

On behalf of the Auditor-General

Auckland, New Zealand

25 August 2025

118

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Corporate governance
Executive remuneration

Director remuneration

Statutory disclosuresGovernance

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CORPORATE GOVERNANCECORPORATE GOVERNANCE
Corporate governance

Corporate governance information

This section of the Annual Report provides

information on Directors' independence,

committees, fees and diversity and inclusion,

Executive remuneration and other activities.

Genesis' governance framework is guided

by the principles and recommendations

described in the NZX Corporate Governance

Code. Genesis considers it has followed these

recommendations in all material respects during

FY25 and as at 30 June 2025¹. Genesis has

reported in detail against the NZX Corporate

Governance Code in its separately published

Corporate Governance Statement, which,

together with other detailed information on

Genesis’ Board of Directors, Executive Team

and corporate governance policies (including

those in the table on this page), practices and

processes, can be viewed on the Corporate

Governance section on the Genesis website

(www.genesisenergy.co.nz/investor/corporate-

governance).

Director independence

Details of the current directors are set out

on Page 61. The Board has assessed the

independence of each of the Directors in

accordance with the NZX Listing Rules and

has concluded that none of the Directors has

a ‘disqualifying relationship’ as that term is

defined in the NZX Listing Rules. All of the

Directors are therefore currently considered to

be independent Directors as none of them are

executives of the Company or have any direct

2. The term ‘Officer’ is defined in the NZX Listing Rules as a person, however designated, who is concerned or takes part in the manage-

ment of the public issuer’s business and reports to the Board or to a person who reports to the Board. At Genesis our Officers are the

Chief Executive and the Chief Executive’s direct reports.

or indirect interests or relationships that could

reasonably influence, or could reasonably be

perceived to influence, in a material way, their

decisions in relation to the Company. See the

Corporate Governance Statement for more

detail on Director independence.

Diversity, Equity and Inclusion Policy and

gender composition

Genesis’ Diversity, Equity and Inclusion

Policy records the Company’s commitment

to an inclusive workplace that embraces

and promotes diversity through a number

of initiatives, including a focus on equal

opportunity. Genesis has sought to establish

measurable objectives for achieving diversity,

including gender diversity, as part of its annual

assessment of its diversity objectives for FY25.

The Board is comfortable with the Company's

FY25 performance with respect to its Diversity,

Equity and Inclusion Policy and objectives.

In accordance with NZX Listing Rule 3.8.1 (c), as

at 30 June 2025:


Three out of six Genesis Directors were

women (FY24: three out of seven).


Three out of seven officers² were women

(FY24: three out of seven).

1. During the year the Company has not complied with Recommendation 3.6 (takeover protocols) of the Code due to the Crown's share

ownership in the Company making it practically impossible for a takeover offer to be made. The Company has also not previously

published a standalone remuneration policy for its Executives as required by Recommendation 5.2 (Remuneration) of the Code, because

the Company's Remuneration Policy contains sensitive commercial information. Pages 123 to 131 set out Genesis Energy's approach to

remuneration for the Chief Executive Officer and the Executive Team, and further information is set out in the Company’s Corporate

Governance Statement.

Board skillsets

The Genesis skills matrix sets out the skills

necessary on the Board for the Company’s

success. The skills matrix, which is set out

on the following page, shows a good spread

of expertise and secondary skills among

Directors. All Directors held at least a basic

level of expertise in relation to all of the

required skillsets.

Corporate governance documentation

>Genesis’ Constitution

>Board Charter

>Audit and Risk Committee Charter

>Human Resources and Remuneration

Committee Charter

>Nominations Committee Charter

>Corporate Governance Statement

>Code of Conduct

>Diversity, Equity and Inclusion Policy

>Trading in Company Securities Policy

>Market Disclosure Policy

>Audit Independence Policy

>Investor Communication Policy

>Supplier Code of Conduct

>Risk Management Statement

>Director Remuneration Policy

>Disclosure of Non GAAP Performance

Measures Policy

>Information about Genesis'

Ordinary Shares

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityCountryGovernance

Genesis Director skills matrix
Skill/ExperienceDirector ExpertiseGovernance Capabilities

Business strategy and

leadership experience

A proven record of developing and executing

business strategy

Listed company governance

experience

Experience in listed company governance

and driving and assessing the effectiveness of

the executive

Regulated industry

knowledge and experience

Electricity sector experience or experience in

a similarly regulated industry

Government, stakeholder and

iwi relationship experience

A proven record of successfully engaging and

managing key external stakeholder relationships

Finance / Accounting / Audit

Committee experience

Experience in financial accounting, reporting and

internal financial controls

Corporate finance / capital

markets / transactional

/ wholesale markets

experience

Experience in corporate finance related

transactions – such as capital raising and/or

mergers and acquisitions

Large industry operational

(capital) project management

experience

Experience within the electricity sector or similar

large scale industrial business

Health and safety, risk

experience

Deep understanding of excellence in Health &

Safety in strategic and operational context and

applicable legislative framework

Sustainability experience

Deep understanding of environmental and social

sustainability risks and opportunities in strategic

and operational context

Climate change risk and

opportunity management

Understanding of climate-related risks and

opportunities and how they may impact business

outcomes in the near, medium and long-term

Customer insight, data,

marketing and brand

experience

Experience in consumer retail and execution of

marketing and brand strategies to deliver growth

Technology / innovation

/ digitalisation and data

experience

Detailed understanding of the role of technology

and innovation in delivering a superior

customer experience

People / culture / reputation

management

Deep understanding of the strategic importance

of people, values, behaviours and management

style as drivers of organisational culture

and reputation

Primary

Secondary

Board and committee meetings and attendances

Director¹Appointed

Board

Meetings²

Audit

and Risk

Committee

1

Human Resources

and Remuneration

Committee

1

Nominations

Committee

1

Total Meetings

held

13542

Barbara Chapman

(Chairman)

1 May 201813542

Catherine Drayton14 Mar 2019125––

Warwick Hunt22 Sep 2022135––

Tim Miles21 Nov 201613–42

James Moulder10 Oct 2018125––

Paul Zealand

3

19 Oct 201610–3–

Hinerangi

Raumati-Tu’ua

7 Mar 2022125––

1. All Directors are independent Directors. The above numbers do not include attendances at Committee meetings by non-member

Directors. The Chairman is an ex-officio member of the Audit and Risk Committee and attended all meetings.

2. In addition, Directors participated in a number of stakeholder and investor meetings throughout FY25.

3. Resigned 30 May 2025.

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EXECUTIVE REMUNERATION
Letter from the Chair of the Human Resources and Remuneration Committee

Dear Shareholder

On behalf of the Human Resources and

Remuneration Committee and the Board, I am

pleased to present the Executive Remuneration

Report for FY25.

Genesis has delivered strong results for FY25

in what was a dynamic and challenging year,

with normalised EBITDAF for FY25 above

guidance and solid progress made towards

Gen35 activation.

During the year, Genesis has conducted

significant restructuring to align the business

with the Gen35 Strategy, whilst delivering

improved NPS, Brand and Customer

Satisfaction ratings and maintained staff

engagement scores above national and

international benchmarks, including in relation

to safety.

Construction commenced on the Huntly Battery

Energy Storage System, which is on budget and

on track for commissioning, integration, and

trading in CY2026.

We’re delivering solid progress on our solar

targets with Lauriston solar farm completed

on time and on budget, and producing in

line with the investment case. Two advanced

stage developments have been acquired in

Edgecumbe and Leeston, and the Foxton solar

site was accepted for consideration under

the Fast Track Approvals Act. Continued

progress has also been achieved on wind

pipeline development.

Pleasing progress has been made in securing

the future of Huntly Power Station and long

term generation security for New Zealand, with

Huntly Firming Options successfully launched

in market, including 85MW of two year options

sold in 2024, completion of 150MW of 10

year HFO’s, and up to 600kt of reserve coal

funded by the four gentailers. We continue

to drive early work to support and establish a

local biomass supply chain to replace reliance

on coal.

Independent modelling confirmed the growing

importance of flexible firming generation,

with the Huntly Portfolio well positioned

at c1,100MW flexible capacity, able to be

monetised and support energy security across

minutes, hours, days, weeks and months.

Genesis’ technology transformation is

progressing in line with the plan and envelope

set out at Investor Day 2023.

Remuneration outcomes for FY25

The remuneration outcomes for FY25 reflect

progress against the delivery of Gen35

and in particular our financial deliverables

for FY28, as well as external remuneration

market benchmarking.

In summary:

Fixed Remuneration: Increases in Fixed

Remuneration in FY25 ranged between 3.8 and

6 per cent. These increases were applied to the

Executive team on 1 July 2024.

STI: Scorecard outcomes for FY25 STI were

117% of target for the Chief Executive and

ranged from 116% to 119% for other Executives.

The aggregate Executive outcome was

117% of the target, reflecting the outcomes

noted above.

LTI vesting: Over the three year period from

2022 to 2025, Genesis achieved a TSR of 4.6%.

This was below the threshold for vesting for

both relative and absolute TSR. In addition,

Genesis did not achieve its greenhouse gas

emissions targets and as a result, the 2022 LTI

issue has not vested.

LTI awards: LTI grants were made to the

Executive Team with a performance period

of 1 July 2025 to 30 June 2028. The value of

the grants was set at a percentage of fixed

remuneration between a range of 30% to 50%.

Remuneration outcomes for FY26

Fixed Remuneration: Market-determined fixed

remuneration increases across the Company as

a whole are expected to be approximately 3.5%

during FY26, including adjustments to account

for increases to the Living Wage. Increases

for Executives are expected to be similar. The

fixed remuneration increase for the CEO, will

be 3.9%.

Changes to the LTI plan: The following change

was made to the LTI plan for FY25:

The sustainability performance hurdle, based

on achieving carbon emission reductions, that

was introduced in FY23, was removed from the

LTI plan for the FY25 tranche. This change was

implemented for two key reasons:


Our emissions are significantly impacted

by external factors such as variability in

hydrological conditions, fuel availability and

the phasing of renewable development. As a

result, our emission reduction journey will not

be linear, making it difficult to set accurate

emission reduction targets for a given year.


The revised STI scorecard is heavily weighted

to Gen-35 deliverables which are directly

linked to renewable development and

emissions reduction, increasing the risk of

duplication of the same deliverables in both

short and long term incentive results.

Changes to the vesting conditions for the

FY26 LTI plan:


Contact Energy’s acquisition of Manawa

Energy has had an impact on Genesis

Energy’s Relative TSR performance hurdle,

reducing the number of peer group

companies to three.


As a result, Genesis is in the process of

determining a revised Relative TSR hurdle for

the FY26 performance rights issue.

Chief Executive Officer RSR Offer

The Board has approved a Restricted Share

Rights Offer to secure Malcolm Johns’

services to ensure not only the delivery of

8by28 objectives, key to delivering near term

shareholder returns, but also the period beyond

FY28, key to long term growth in share holder

returns. The offer will be made in the FY26

year, with rights vesting at the end of FY28 and

FY29 based on Malcolm’s continued service

and maintaining standards of performance and

conduct. Details of the offer and vesting criteria

will be outlined in the FY26 Integrated Report.

The Board’s view is that overall remuneration

outcomes in FY25 and recent years have

appropriately aligned with business

performance and that the remuneration

framework is fit for purpose, requiring

occasional optimisation to deal with the

dynamic business environment.

Tim Miles

Chairman Human Resources and

Remuneration Committee

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EXECUTIVE REMUNERATION
Executive remuneration

The following Remuneration Report sets out

Genesis Energy’s approach to remuneration for

the Chief Executive and the Executive Team and

remuneration information for the year ended 30

June 2025.

Role of the Human Resources and

Remuneration Committee

The Human Resources and Remuneration

Committee assists the Board in the discharge

of the Board’s responsibilities and oversight

relative to the Company’s human resources

strategy and policy, the Company’s Diversity

and Inclusion Policy, and the remuneration and

performance of the Company’s Chief Executive

and senior executives.

The Committee is authorised by the Board to

obtain such outside information and advice

including market surveys and reports, and to

consult with such management and executive

search consultants and other outside advisers

with relevant experience and expertise, as

it deems necessary for the carrying out of

its responsibilities.

Remuneration framework

Genesis' remuneration strategy aims to attract,

motivate and retain talented employees at all

levels of the Company and seeks to align the

interests of its shareholders and employees,

whilst driving performance and growth in

shareholder value and return.

Genesis' remuneration policy for the Executive

Team, including the Chief Executive, is designed

to remunerate with competitive salaries, a

wide range of benefits and use of performance

incentives to achieve outstanding performance

and alignment with our shareholders' interests.

The Human Resources and Remuneration

Committee regularly reviews the Company's

remuneration policy. For the Executive Team,

the policy provides the opportunity to achieve,

where performance has been outstanding,

a total remuneration package in the upper

quartile for equivalent market matched roles.

Each year the Committee reviews and approves

the performance and remuneration appraisals of

the Executive Team, with the Board approving

the Chief Executive's remuneration.

Employee remuneration is also discussed in the

Company's Corporate Governance Statement

which can be viewed at www.genesisenergy.

co.nz/investors/governance/documents.

Remuneration elements

Total remuneration for the Executive Team is

made up of fixed remuneration, short-term

incentives and long-term incentives. These

elements are designed to balance attraction

and retention, and motivate and reward the

Executive Team for the achievement of key

tactical and strategic outcomes together with

shareholder value creation.

Remuneration ElementElement StructureRole of the Element

Fixed Remuneration:

Base salary and benefits

including KiwiSaver, and

insurances such as medical

and life.

Set based on capability,

behaviours, performance and

industry benchmarks.

Key element to attract

and retain critical talent to

deliver short term results

and long term strategies

Variable Remuneration – At Risk Remuneration

Short Term Incentive

Annual cash based Short

Term Incentive (STI).

STI is set annually as a

percentage of the Executive’s

fixed remuneration to target

the third quartile of the

comparator group.

80% of the STI is linked to

Company performance targets

and 20% is linked to individual

performance targets.

A pay for performance

component designed

to attract and retain

high calibre executives

and motivate and

reward performance in

a single financial year

using a combination of

Company and individual

performance measures

linked to core strategic

and tactical priorities.

Long Term Incentive

Performance share rights

Long Term Incentive (LTI)

scheme with a three-year

vesting period.

LTI is set annually as a

percentage of the Executive’s

fixed remuneration to target

the third quartile of the

comparator group.

Rights vest after three years,

subject to meeting the

performance hurdles set at

the time of grant.

A pay for performance

component designed to

attract and retain high

calibre executives and

to align remuneration

outcomes with

shareholder value over

a three-year period.

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EXECUTIVE REMUNERATION
FY25 STI Scorecard Structure

Financial Performance: 40% of the Company

KPI are based on the achievement of the within

year financial performance.

People, Culture, Brand and Customer: 10%

of the Company KPI are based on customer

engagement, employee engagement and safety

and wellbeing outcomes.

Huntly Portfolio: 20% of the Company KPI

are based on the progress of the battery

energy storage system, Rankine strategy,

and the development of the Huntly portfolio

master plan.

Renewables: 20% of the Company KPI are

based on the development of solar and wind

pipeline options.

Business Transformation and Technology: 10%

of the Company KPI are based on progressing

key technology plans. This includes progressing

the delivery of the replacement core retail

technology platform, together with progressing

other core technology replacement projects.

Individual Objectives: Each Executive also

has individual objectives that make up 20% of

their STI goals. These will be set by the Human

Resources and Remuneration Committee for the

Chief Executive and by the Chief Executive for

all other Executives. Typically, each Executive

will have up to four goals which may include

a personal target, a leadership target and

operational targets linked to a clear measurable

end of year deliverable.

The Board retains discretion over the final

STI outcome.

Executive Long Term Incentives

LTI are also a pay-for-performance component

designed to align rewards for the Executive

Team with shareholder value over a three-year

period. Genesis’ LTI scheme was reviewed and a

new performance share rights plan established

in FY20 to ensure Genesis continues to attract,

retain and motivate high calibre Executive Team

members to drive outstanding outcomes for our

customers and our shareholders.

Under the LTI plan, members of the Executive

Team are granted a number of share rights

determined by dividing the gross value of the

grant by the value of one Genesis share at the

beginning of the vesting period. The Executive

may also receive additional share rights

representing the estimated value of dividends to

be paid over the vesting period. The vesting of

share rights is subject to meeting performance

hurdles (set at the time of grant), at which point

each share right is converted to one ordinary

share. The assessment of the performance

hurdles occurs as soon as reasonably

practicable following the assessment date,

usually 30 June, and approval by the Board of

the Company’s financial statements relevant to

the LTI plan. Any performance rights that do not

vest on the assessment date will automatically

lapse. The Executive is liable for tax on any

shares received.

Remuneration Reviews including performance

outcomes and changes to the Executive Team's

remuneration, are reviewed and approved by

the Committee, with the Board approving the

Chief Executive's remuneration.

Fixed Remuneration consists of base salary

and benefits. For the Executive Team, fixed

remuneration is targeted to be in the third

quartile of the market benchmarked to a

comparator group of companies with a

comparable scale of revenues and market

capitalisation value to Genesis. The comparator

group companies are broadly evenly weighted

between larger and smaller companies

relative to Genesis. The Human Resources

and Remuneration Committee reviews the

comparator group from time to time and

external benchmarking is commissioned by the

Committee to be carried out independently

by PwC.

Short Term Incentives (STI) are a pay-

for-performance component designed to

motivate and reward individual and Company

performance. The target value of an STI is set

annually as a percentage of the Executive’s

fixed remuneration. For FY25 the target for

the Chief Executive was 50%, and for other

Executives was between 30% and 40%. The

performance measures to achieve the STI are

then set across Company Key Performance

Indicators (KPI) for financial performance,

people, culture, brand and customer, annual

progress against key Genesis’ FY28 objectives.

and individual KPIs. Within each measure, there

are three performance levels, ‘threshold’, ‘on

target’ and ‘outstanding’. On appraisal at the

end of each year an Executive will be awarded

an STI payment for each objective based on

their performance between a range of 0%

for below threshold performance to 150% for

outstanding performance.

Under the LTI plan, grants are made annually

with performance measured over a three-

year period. The Board retains discretion

over the final outcome.

In FY25, LTI grants were made to the

Executive Team and the value of the

grants was set at a percentage of fixed

remuneration between a range of 30%

to 50%.

The performance hurdles set for the FY25

grant are set out on the following page:

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EXECUTIVE REMUNERATION
Absolute Total Shareholder Return (ATSR) cost of equity

hurdle applying to 50% of Performance Rights

Achievement of a positive absolute TSR for the Performance Period (TSR Gate) and Relative Total

Shareholder Return (RTSR) compared to Genesis’ closest NZX-listed peer companies (Meridian Energy

Limited, Mercury NZ Limited, Contact Energy Limited and Manawa Energy Limited) applying to 50% of

Performance Rights

Genesis ATSR Performance% Performance Rights that vestGenesis RTSR result% Performance Rights that vest

Equal to or below 9.4%0%Equal to or less than the lowest ranked Peer Companies0%

Between 9.4% and 9.9%1% to 49% Between the lowest and the highest ranked Peer Companies 1% - 99%

Equal to 9.9%50%Equal to or above the highest ranked TSR of the Peer Companies100%

Between 9.9% and 10.4%51% to 99%

Equal to or greater than 10.4%100%

Remuneration of the Chief Executive Officer

The following section outlines the remuneration and benefits payable to the Chief Executive, Malcolm Johns.

Remuneration and benefits payable under his employment agreement include fixed annual remuneration of $1,275,000 (inclusive of employer KiwiSaver contributions and insurance premiums), an annual

target incentive payment of 50% of fixed annual remuneration under the Short Term Incentive Plan, and an annual allocation of 50% of fixed annual remuneration under the Long Term Incentive Plan.

Total Remuneration earned by, or paid to the Chief Executive for FY24 and FY25

Fixed RemunerationShort Term Incentive (STI)Long Term incentive (LTI)

Total

Remuneration

PeriodBase SalaryBenefitsSubtotalEarned

Amount Earned

as a % of

maximum Award

Total Cash

Remuneration

Earned

Number

of

Shares

Vested

% of Maximum Awarded

for the relevant

performance period

Market Price

at Vesting Date

Total

Remuneration

@ 30 June 2025

FY251,324,43082,8631,407,293747,15078%2,154,443- 0% -2,154,443

FY241,175,26172,3211,247,582632,77078%1,880,352- 0% -1,880,352

The Base Salary is inclusive of holiday pay paid as per New Zealand legislation. Benefits are employer contributions towards KiwiSaver on the base salary and short-term incentives (STI).

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EXECUTIVE REMUNERATION
Breakdown of Chief Executive pay for performance for FY25

The following LTI Plan was granted to the Chief Executive on 1 July 2024, for vesting in 30 June 2027

Grant YearBasis of AwardFair Value of Award

Three Year

Performance Period

Performance Measure

FY25

50% of Fixed Remuneration

(Base Salary + Benefits)

$812,957 in the form of

372,916 ordinary shares

1 July 2024 -

30 June 2027

50% subject to a Positive TSR Gate with relative TSR measured against the Peer Gentailer Group

50% absolute TSR measured against Genesis’ Cost of Equity

Long Term Incentive summary

The following LTI Plan vested in FY25

Grant yearPlan Summary

Three Year

Performance Period

Performance MeasurePercent AchievedRights VestedValue on Vesting

FY23

245,601 performance rights

were granted under a Long

Term Incentive Plan set at

45% of fixed remuneration

1 July 2022 to

30 June 2025

40% relative TSR measured against the Peer Gentailer Group0%-$0

40% absolute TSR measured against Genesis’ Cost of Equity.0%-$0

20% sustainability hurdles based on reduction of greenhouse gas emissions0%-$0

Total0%-$0

Short Term Incentive summary

STI TargetSTI Awarded

Target STITarget STI $Company / Individual Split

Company Percent of

Target Achieved

Individual Percent of

Target Achieved

Total Percent of

Target Achieved

Total Percent of

Maximum Achieved

$ Awarded

50%637,500

80% based on Company shared KPIs

20% based on individual KPIs

114%130%117%78%747,150

The above STI payments for FY25 were paid in FY26.

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EXECUTIVE REMUNERATION
Summary of Performance Share Rights granted to the Chief Executive

Awarded during the reporting periodShares vested during the reporting period

Vesting Date

Three Year

Performance

Period End Date

Balance of PSRs

at 30 June 2024

PSRs Awarded

Market Price at

Award

PSRs lapsed

during the

reporting period

Shares Vested

Market Price at

Vesting Date

Vesting Date

Balance of PSRs

@ 30 June 2025

1-Jul-2430-Jun-27-372,916$2.18--- - 372,916

1-Jul-2330-Jun-26251,018----- -251,018

1-Jul-2230-Jun-25245,601--245,601-- - -

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EXECUTIVE REMUNERATION
Chief Executive Short Term Incentive outcome detail

Company outcomes

WeightingWeighted

Outcome

Comment

Financial

Deliver FY25 EBITDAF40%45%

The Board applied discretion to the weighted outcome, considering external factors that impacted the business during

the year under review.

People, Culture, Brand and Customer

Gen35 brand strategy drives strong customer

engagement and employee engagement remains positive

as evidenced by key metrics, including Safety & Wellness.

10%14%

During a year of significant restructuring to align the business with our Gen35 Strategy, NPS, Brand and Customer

Satisfaction ratings all improved. Staff engagement scores remained above national and international benchmarking,

including in relation to safety.

Huntly Portfolio

Comprehensive master plan for the Huntly Power Station

moving into execution with a focus on BESS construction,

Huntly Firming Options and Biomass supply chain.

20% 24%

Construction has commenced on the Battery Energy Storage System, which is on budget and on track for

commissioning, integration and trading by CY 2027.

The Heads of Agreement for 10-year Huntly Firming Options is well progressed and credible pathways for Biomass have

been developed by bringing together technology and fibre producers, facilitated by Genesis.

Renewables

Good progress towards development of 300MW of solar

and wind pipeline options, which are on track to be built

by FY28.

20% 22%

Lauriston solar farm completed, and significant progress made in the development pipeline, including acquisition of

two advanced stage developments (Edgecumbe and Leeston), and Foxton accepted for the Fast Track Approvals Act.

Further acquisitions in progress to bolster pipeline towards 8by28 goals.

Continued progress on wind pipeline development including building an investment case for Castle Hill, and other

development and partnership opportunities.

Business Transformation / Technology

Customer, Finance and Trading platform upgrades10%10%

Technology transformation is progressing well, with the development and planned implementation of the new customer

platform, the Finance management transformation and the Enhanced Trading Risk Management System all on track

for delivery.

Sub total100%114%

128

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityCountryGovernance

EXECUTIVE REMUNERATION
Individual performance outcomes

Malcolm JohnsWeighting

Weighted

Outcome

Comment

Effectively lead Genesis stakeholders, including shareholders, staff, executive, regulators, iwi

partners and our communities, to enable the activation of Gen35.

50%75%

It has been a complex year for stakeholder engagement and Genesis is well

positioned across a broad range of stakeholders.

Gen35 capital structure.50%55%

Solid progress on Genesis capital structure has been made, and we are on track

to share more details at the November 2025 Investor Day.

Sub total100% 130%

Total (Company and Individual combined) 117%

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EXECUTIVE REMUNERATION
Five-year summary - Chief Executive remuneration

Chief ExecutivePeriodTotal Remuneration

Percentage STI

against maximum %

Percentage LTI

vested against

maximum

Span of LTI Performance Period

Malcolm JohnsFY25$2,154,44378%0%July 2022 To June 2025

Malcolm JohnsFY24$1,880,35278%-

Malcolm JohnsFY23 (from March 2023)$573,52585%-

Tracey Hickman*FY23 (October 2022 to March 2023)$566,97686%-

Marc EnglandFY23 (July 2022 to October 2023)$847,99867%12.5%July 2020 to June 2023

Marc EnglandFY22$2,325,46191%0%July 2019 to June 2022

Marc EnglandFY21$2,357,41489%50%July 2018 to June 2021

Total remuneration including Salary, Benefits, and STI and LTI earned in the year but paid in the following year.

*In addition to the remuneration outlined above which was received in the period Tracey Hickman was Acting CEO, Tracey was also offered $500,000 in retention payments with $250,000 being paid in FY24 and $250,000 being paid in FY25, together with$194,070 in sabbatical

leave after the acting period was completed. The resulting total remuneration received was $1,261,046 excluding LTI received in FY23 which was in relation to the role of Chief Retail Officer.

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GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityCountryGovernance

EXECUTIVE REMUNERATION
Remuneration of employees earning over $100,000 in the year ended 30 June 2025

There were 644 Genesis employees and subsidiary employees (or former employees) who received

remuneration and benefits in excess of $100,000 (not including Directors) in their capacity as

employees during the year ended 30 June 2025, as set out below:

Remuneration of employees

Remuneration EmployeesRemunerationEmployeesRemuneration Employees

$1,980,000 - $1,990,0001$340,000 - $350,0003$210,000 - $220,00011

$1,420,000 - $1,430,0001$330,000 - $340,0001$200,000 - $210,00018

$880,000 - $890,0002$320,000 - $330,0003$190,000 - $200,00026

$710,000 - $720,0001$310,000 - $320,0006$180,000 - $190,00030

$680,000 - $690,0001$300,000 - $310,0004$170,000 - $180,00043

$620,000 - $630,0001$290,000 - $300,0006$160,000 - $170,00054

$610,000 - $620,0001$280,000 - $290,0001$150,000 - $160,00051

$570,000 - $580,0001$270,000 - $280,0001$140,000 - $150,00058

$490,000 - $500,0001$260,000 - $270,0006$130,000 - $140,00052

$400,000 - $410,0002$250,000 - $260,0007$120,000 - $130,00052

$390,000 - $400,0001$240,000 - $250,0006$110,000 - $120,00075

$380,000 - $390,0002$230,000 - $240,0004$100,000 - $110,00098

$360,000 - $370,0001$220,000 - $230,00012

Total employees earning $100,000+644

Employees who are included but who are no longer at Genesis Energy as at 30 June 202577

Remuneration includes base salary, employer KiwiSaver contributions, vested shares from employee

share schemes, short-term performance payments, settlement payments and redundancy payments

for all permanent employees received during FY25. Short-term performance payments are paid in

arrears; therefore the table above includes the STI earned in FY24.

Total Shareholder Return

-15

-10

-5

-20

0

5

10

15

TSR%

Peer Index

GNE

NZX50

1,000,000

500,000

1,500,000

2,000,000

0%

2,500,000

3,000,000

FixedOn TargetMaximum

Five-year summary – TSR performance

Chief Executive performance pay for FY26

LTI

FARSTI

30 June 202230 June 202330 June 202430 June 2025

100%50%44%

34%

22%

25%

25%

131

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DIRECTOR REMUNERATION
Director remuneration

Directors’ fees

Directors’ remuneration is in the form of Directors’ fees for non-executive Directors, approved

by shareholders.

The Chairman receives a higher level of fees to reflect the additional time and responsibilities that

this position involves but does not receive any fees for committee membership or attendances.

Directors’ fees were last approved by shareholders at the Company’s 2021 Annual Shareholder

Meeting. Shareholders approved an increase in the total annual pool for Directors’ remuneration of

$132,950, from the $940,000 pool approved at the 2016 Annual Shareholder meeting, to $1,072,950,

with the increase taking effect from 1 November 2021. Table 1 sets out how the approved pool has

been allocated, with effect from 1 July 2025, reflecting the establishment of the Markets and Risk

Committee which assumed responsibility for the oversight of the risk management framework and

market trading risks.

No Director is entitled to any remuneration from the Company other than by way of Directors fees

and the reimbursement of reasonable travelling, accommodation and other expenses incurred in

performing their duties as Directors.

Table 2 sets out the remuneration paid to Directors during the year to 30 June 2025.

Director remuneration is also discussed in the Company's Corporate Governance Statement which

can be viewed at www.genesisenergy.co.nz/investor/corporate-governance/governance-documents.

Directors received no remuneration or other benefits during the period in relation to duties as

Directors of a subsidiary.

Details of Directors of subsidiary entities forming part of the Genesis Group are set out in the

Statutory Disclosures on page 134.

All Directors (and, for completeness, all the Executives) received the benefit of an indemnity from

Genesis and the benefit of Directors and Officers liability insurance cover.

The cover extends to liabilities to persons (other than the Company and its subsidiaries or related

bodies corporate) that arise out of the performance of their duties as Directors, unless the liability is

prohibited from being insured against by law or relates to fraudulent conduct.

Remuneration of Company employees, including those acting as Directors of subsidiary companies,

is disclosed in the relevant banding on page 131.

Table 2 – Directors’ fees paid during FY25

DirectorBoard fees

Audit & Risk

Committee

HR & Rem

Committee

Nominations

CommitteeTotal

1

Barbara Chapman208,000208,000

Catherine Drayton107,33332,667140,000

Tim Miles107,33320,0005,000132,333

James Moulder107,33317,883125,217

Hinerangi Raumati-Tu’ua 107,33317,883125,217

Paul Zealand98,0839,3424,583112,008

Warwick Hunt107,33317,883125,217

To t a l$ 9 6 7, 9 9 2

1. Directors fees exclude GST and reimbursed costs directly associated with carrying out their duties.

Table 1 – Approved Directors’ fees

PositionFees per annumTotal

Board of Directors

1

Chairman212 ,000 212,000

Member (x6)1111,000666,000

Audit Committee

Chairman 20,00020,000

Member (x3)10,00030,000

Markets and Risk Committee

Chairman 20,00020,000

Member (x2)10,00020,000

Human Resources and Remuneration Committee

Chairman20,00020,000

Member (x3)10,30030,900

Nominations Committee

2

Chairman--

Member (x3)5,00015,000

1. The shareholders have approved the above fees based on a Board of eight Directors, including the Chairman.

Until the resignation of Paul Zealand on 30 May 2025, the Board consisted of seven Directors including the Chairman.

2. The Chairman of the Board is the chairman of the Committee and does not receive any fees for Committee membership.

132

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STATUTORY DISCLOSURES
Statutory disclosures

Interests register entries

Dir.PositionCompany

Barbara Chapman



(Chairman)

DirectorBank of New Zealand Group

Deputy ChairThe New Zealand Initiative

Catherine Drayton

ChairMint Innovation Limited

DirectorWarren & Mahoney

1

Director

IAG New Zealand Limited and

IAG (NZ) Holdings Limited

1

Chair

Connexa Limited (and director

of its two holding companies,

Samco Holdings Limited and

Frodoco Holdings Limited)

Dir.PositionCompany

Hinerangi Raumati-Tu’ua

Executive

Committee

Member

Te Whakahitenga o Waikato

Inc. Society

DirectorPouara Farm GP Limited

1

DirectorPouara Farms LP

1

ChairTainui Group Holdings Limited

ChairTe Pou Herenga Pakihi Limited

ChairMaruehi Fisheries Limited

Chair Turangawaewae Trust Board

Director

Guardians of New Zealand

Superannuation¹

Dir.PositionCompany

Tim Miles

DirectoroOh!media Limited

DirectorKhandallah Trust Limited

Chair Fortysouth Limited

1

Warwick Hunt

Executive FellowKings College London

ChairmanBank of New Zealand Group

DirectorNational Australia Bank

1

TrusteeHargreaves Trust

1

1. Entries added due to notices given by Directors during the year

ended 30 June 2025

Dir.PositionCompany

James Moulder

DirectorCybele Capital Limited

DirectorMotupipi Holdings Limited

DirectorMotupipi Offshore Investments

DirectorLycaon Advisory Limited

Director

Tasman Environmental Markets

Pty Limited

Director

Tasman Environmental Markets

Limited Partnership

DirectorTEM Financial Services Limited

DirectorTEM Asia Pacific Limited

DirectorClimate Positive Pty Limited

TrusteeMoulder Family Trust

133

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STATUTORY DISCLOSURES
Directors’ interests in shares

The Directors of the Company held the following relevant interests in the Company’s securities as at

30 June 2025:

DirectorShares

Barbara Chapman13,415

Catherine Drayton12,670

Tim Miles40,410

James Moulder15,000

Paul Zealand

1

19,000

Hinerangi Raumati-Tu’uaNil

Warwick HuntNil

1. Resigned 30 May 2025.

DirectorTransactionNumberPrice per shareDate

Barbara ChapmanDRP395$2.0711 October 2024

Barbara ChapmanDRP411$2.0910 April 2025

Catherine DraytonDRP373$2.0711 October 2024

Catherine DraytonDRP389$2.0910 April 2025

Paul Zealand

On market

purchase

19,300$2.0721 October 2024

Directors of group companies

The table below sets out the names of the persons holding office as Directors of Genesis Energy Limited

and the names of the persons holding office as Directors of its subsidiaries as at 30 June 2025.

The table also sets out the names of any persons who ceased to hold office as a Director of any of those

companies during the financial year ended 30 June 2025.

Disclosures of Directors’ interests in share transactions

During FY25, in accordance with section 148 of the companies Act 1993, the following entries were made

in the Interests Register by Directors regarding the acquisition of relevant interests in the Company’s

ordinary shares:

Name of CompanyDirectors as at 30 June 2025

Directors who ceased to hold

office in the period 1 July 2024

to 30 June 2025

Genesis Energy LimitedBarbara Chapman,

Hinerangi Raumati-Tu’ua,

Catherine Drayton,

James Moulder, Tim Miles,

Warwick Hunt

Paul Zealand

Kupe Venture LimitedMatthew Osborne, Angela OgierN/A

Genesis Insurance Pte Limited

Mathew Osborne,

Warwick Williams,

Nisala Weerasooriya

N/A

Frank Energy Limited

Tracey Hickman,

Matthew Osborne

N/A

Ecotricity GP Limited

Stephen England-Hall,

Matthew Osborne

N/A

Lauriston Solar Venture Limited

Tracey Hickman, Simon FullerN/A

Edgecumbe Solar Project Co

Limited

Tracey Hickman, Craig Brown,

Simon Fuller

N/A

Edgecumbe Hold Co Limited

Tracey Hickman, Craig Brown,

Simon Fuller

N/A

Edgecumbe Solar Venture Limited

Tracey Hickman, Craig Brown,

Simon Fuller

N/A

134

GENESIS INTEGRATED REPORT 2025IntroductionPerformanceCompanyCustomerFinancialsSustainabilityCountryGovernance

STATUTORY DISCLOSURES
Use of Company information

No notices have been received by the Board of Genesis under section 145 of the Companies Act

1993 with regard to the use of Company information received by Directors in their capacities as

Directors of the Company or its subsidiary companies.

Chief Executive share ownership

The Chief Executive's ownership of shares in Genesis at 30 June 2025 is as follows (excluding

performance share rights held under any of Genesis's Long Term Incentive Plans): nil shares.

Donations

In accordance with section 211 (1) (h) of the Companies Act 1993, Genesis records that it made

donations of $1,273,305 during the year ended 30 June 2025. Genesis policy prohibits the making of

political donations. Genesis subsidiaries did not make any donations.

Credit rating

As at the date of this Annual Report Standard & Poor’s long-term credit rating for Genesis was

BBB+ Stable.

Exercise of NZX disciplinary powers

The NZX did not exercise any of its powers under NZX Listing Rule 9.9.3 in relation to Genesis

during FY25.

Appointment of Auditor

Under the Public Audit Act 2001, the Controller and Auditor-General (Auditor-General) is the

independent auditor of Genesis, and the Auditor- General appoints the independent auditor and

ensures that the Key Audit Partner is changed at least every five years.

Auditor’s fees

Deloitte, on behalf of the Auditor-General, has continued to act as auditor for the Company. Audit

fees (including half year review fees) and non-audit fees in FY25, are disclosed in note G3 to the

Financial Statements on page 113.

Stock exchange listings

Genesis' ordinary shares are listed and quoted on the NZX Main Board (NZSX) and the Australian

Securities Exchange (ASX) under the company code ‘GNE’. Genesis has three issues of retail bonds

listed and quoted on the NZX Debt Market (NZDX) under company codes ‘GNE060’, ‘GNE070’

and ‘GNE080’.

Genesis’ listing on the ASX is as a Foreign Exempt Listing. For the purposes of ASX listing rule 1.15.3,

Genesis confirms that it continues to comply with NZX Listing Rules.

Shareholding restrictions

The Public Finance Act 1989 includes restrictions on the ownership of certain types of securities

issued by each “mixed ownership-model company (including Genesis) and the consequences of

breaching those restrictions. Genesis’ constitution incorporates these restrictions and mechanisms

for monitoring and enforcing them.

A summary of the restrictions on the ownership of shares under the Public Finance Act and the

constitution is set out in the separately published document “Information about Genesis Ordinary

Shares” which can be viewed at www.genesisenergy.co.nz/investor/corporate- governance/

governance-documents.

Genesis has a ‘non-standard’ (NS) designation on the NZX Main Board due to particular provisions of

the company’s constitution, including the requirements that regulate the ownership and transfer of

Genesis securities.

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STATUTORY DISCLOSURES
Twenty largest registered shareholders as at 30 June 2025*

Name

Units at

30 June 2025% of Units

The sovereign in right of New Zealand acting by and through his

minister of finance and minister for SOEs

563,867,21251.23

Custodial Services Limited37,843,5463.44

Forsyth Barr Custodians Limited31,325,9492.85

JBWere (NZ) Nominees Limited20,503,8371.86

New Zealand Depository Nominee Limited20,488,1611.86

BNP Paribas Nominees (NZ) Limited20,068,2371.82

FNZ Custodians Limited18,620,1821.69

Citibank Nominees (New Zealand) Limited13,964,4221.27

JP Morgan Chase Bank NA NZ Branch-Segregated Clients Acct13,108,2281.19

HSBC Nominees (New Zealand) Limited10,057,1230.91

HSBC Nominees (New Zealand) Limited A/C State Street8,434,2990.77

ANZ Wholesale Australasian Share Fund7,794,7350.71

TEA Custodians Limited Client Property Trust Account7,385,8820.67

Accident Compensation Corporation6,971,9710.63

JP Morgan Nominees Australia Limited5,532,7800.50

Forsyth Barr Custodians Limited5,374,4820.49

Public Trust Class 10 Nominees Limited4,336,7400.39

Clyde Parker Holland & Rena Holland3,450,0000.31

Public Trust3,247,9070.30

HSBC Custody Nominees (Australia) Limited 2,936,1030.27

Totals: Top 20 holders of Ordinary Shares805,311,7967 3.1 6

1. * In the above table the shareholding of New Zealand Central Securities Depository Limited (NZSCD) has been allocated to the appli-

cable members of NZSCD.

Substantial security holders

The following information is given pursuant to section 293 of the Financial Markets Conduct Act

2013 (FMCA). According to notice given to the Company pursuant to section 280 (1) (b) of the

FMCA, the substantial security holder in the Company and its relevant interests as at the date of

the notice are noted below. The total number of voting shares on issue as at 30 June 2025 was

1,100,616,362

Date of

substantial

security notice

Relevant interest in the

number of shares at

date of notice

% of Shares

held at date

of notice

The Sovereign in right of New Zealand 6 July 2015519,723,78151.97

Genesis Energy Limited (GNE060)

Twenty largest bondholders as at 30 June 2025

RankName Units% Units

1Custodial Services Limited 44,576,00035.66

2HSBC Nominees (New Zealand) Limited17,083,00013.67

3Forsyth Barr Custodians Limited13,162,00010.53

4FNZ Custodians Limited8,908,0007.1 3

5JBWere (NZ) Nominees Limited7,211,0005.77

6Citibank Nominees (New Zealand) Limited5,235,0004.19

7ANZ Fixed Interest Fund4,100,0003.28

8BNP Paribas Nominees (NZ) Limited2,950,0002.36

9Investment Custodial Services Limited2,431,0001.94

10Forsyth Barr Custodians Limited1,798,0001.44

11NZX WT Nominees Limited1,460,0001.1 7

12MT Nominees Limited1,030,0000.82

13Forsyth Barr Custodians Limited1,020,0000.82

14JBWere (NZ) Nominees Limited980,0000.78

15JBWere (NZ) Nominees Limited800,0000.64

16JBWere (NZ) Nominees Limited500,0000.40

17FNZ Custodians Limited Non Resident Account472,0000.38

18Lode Roger Jan Missiaen450,0000.36

19Custodial Services Limited389,0000.31

20Custodial Services Limited337,0000.27

Totals: Top 20 holders of 4.17% Bonds 17/03/2028114,892,00091.92

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STATUTORY DISCLOSURES
Genesis Energy Limited (GNE070)

Twenty largest bondholders as at 30 June 2025

RankName Units% Units

1Forsyth Barr Custodians Limited

84,231,000

29.55

2HSBC Nominees (New Zealand) Limited53,792,00018.87

3JBWere (NZ) Nominees Limited32,683,00011.47

4Custodial Services Limited27,430,0009.62

5CML Shares Limited9,572,0003.36

6Forsyth Barr Custodians Limited8,753,0003.07

7Generate Kiwisaver Public Trust Nominees Limited8,269,0002.90

8FNZ Custodians Limited6,461,0002.27

9NZX WT Nominees Limited5,314,0001.86

10Forsyth Barr Custodians Limited4,972,0001.74

11Investment Custodial Services Limited3,937,0001.38

12PONZ Capital Limited3,146,0001.1 0

13Adminis Custodial Nominees Limited2,404,0000.84

14Masfen Securities Limited1,670,0000.59

15Forsyth Barr Custodians Limited1,033,0000.36

16ANZ Custodial Services New Zealand Limited825,0000.29

17Sterling Holdings Limited725,0000.25

18Hugh McCracken Ensor428,0000.15

19Forsyth Barr Custodians Limited400,0000.14

20Commonwealth Bank Of Australia355,0000.1 2

Totals: Top 20 holders of 5.66% Bonds 09/06/2052 (Total)256,400,00089.93

Genesis Energy Limited (GNE080)

Twenty largest bondholders as at 30 June 2025

RankName Units% Units

1Forsyth Barr Custodians Limited

108,975,000

45.41

2Custodial Services Limited40,829,0001 7. 0 1

3JBWere (NZ) Nominees Limited28,545,00011.89

4Forsyth Barr Custodians Limited6,517,0002.72

5FNZ Custodians Limited5,052,0002.11

6Adminis Custodial Nominees Limited2,265,0000.94

7Phazma Holdings Limited2,000,0000.83

8ANZ Custodial Services New Zealand Limited1,412,0000.59

9Forsyth Barr Custodians Limited1,020,0000.43

10Fletcher Building Educational Fund Limited960,0000.40

11KPS Society Limited835,0000.35

12Investment Custodial Services Limited750,0000.31

13Craig John Thompson750,0000.31

14Forsyth Barr Custodians Limited697,0000.29

15Richard Barton Adams & Allison Ruth Adams600,0000.25

16Estate Francis Horton Tuck Deceased600,0000.25

17NZX WT Nominees Limited588,0000.25

18Forsyth Barr Custodians Limited565,0000.24

19Sports Car World Limited550,0000.23

20JBWere (NZ) Nominees Limited500,0000.21

Totals: Top 21 holders of 6.50% BONDS 10/07/2053 (Total) 204,010,00085.02

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STATUTORY DISCLOSURES
Distribution of ordinary shares and shareholdings as at 30 June 2025

Holding

Range

Holder

Count

% Holder

Count

Holding

Quantity

% Holding

Quantity

1 to 999 4,123 10.57 2,201,133 0.20

1,000 – 4,999 26,143 6 7. 0 0 63,751,964 5.79

5,000 – 9,999 3,642 9.33 24,778,233 2.25

10,000 – 49,999 4,355 11.1 6 85,333,027 7. 7 5

50,000 – 99,999 471 1.21 31,064,423 2.82

100,000 and over 286 0.73 893,487,582 81.19

Totals 39,020 100.00 1,100,616,362 100.00

Debt listings

Genesis Energy’s subordinated, unsecured capital bonds are listed on the New Zealand Debt

Market Exchange.

Distribution of bond holders as at 30 June 2025

Investor ranges: 30 June 2025

Security Code: GNE060

Holding

Range

Holder

Count

% Holder

Count

Holding

Quantity

% Holding

Quantity

5,000 to 9,9997921.35 473,000 0.38

10,000 – 49,99922460.54 4,111,000 3.29

50,000 – 99,999318.38 1,970,000 1.58

100,000 and over369.73 118,446,000 94.75

Totals370100.00 125,000,000 100.00

Security Code: GNE070

Holding

Range

Holder

Count

% Holder

Count

Holding

Quantity

% Holding

Quantity

5,000 to 9,999749.22 425,000 0.15

10,000 – 49,99953066.00 11,225,000 3.94

50,000 – 99,99911914.82 7,048,000 2.47

100,000 and over809.96 266,302,000 93.44

Totals803100.00 285,000,000 100.00

Security Code: GNE080

Holding

Range

Holder

Count

% Holder

Count

Holding

Quantity

% Holding

Quantity

5,000 to 9,999505.66 264,000 0.11

10,000 – 49,99956563.91 12,315,000 5.13

50,000 – 99,9991581 7. 8 7 9,073,000 3.78

100,000 and over11112.56 218,348,000 90.98

Totals884100.00 240,000,000 100.00

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genesisenergy.co.nz
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GENESIS ENERGY LIMITED
Integrated Report 2025

Hamilton

94 Bryce Street, Hamilton

Huntly Power Station

Cnr Te Ohaki and Hetherington Roads, Huntly

Tokaanu Power Station

State Highway 47, Tokaanu

Waikaremoana Power Station

Main Road, Tuai RD5, Wairoa 4195

Tekapo Power Station

167 Tekapo Power House Road, Tekapo 7999

Office locations

Head/Registered Office

Genesis Energy

Level 6, 155 Fanshawe Street

Wynyard Quarter

Auckland 1010

P: 64 9 580 2094

F: 64 9 580 4894

E: info@genesisenergy.co.nz

investor.relations@genesisenergy.co.nz

board@genesisenergy.co.nz

media@ genesisenergy.co.nz

W: genesisenergy.co.nz

---

Climate
Statement

GENESIS ENERGY LIMITED

CLIMATE STATEMENT

FOR THE REPORTING PERIOD

1 JULY 2024 TO 30 JUNE 2025

25 AUGUST 2025

Table of contents
1.

Message from the Chair and Chief Executive 1

2.

About this report 2

3.

About Genesis and the context

in which we operate 4

3.1 Our business model 4

3.2 The context in which we operate 7

4.

Governance 8

4.1 Oversight of climate-related risks

and opportunities 8

4.2 Management’s role in assessing and managing

climate-related risks and opportunities 11

5.

Risk management 13

5.1 Risk identification 13

5.2 Risk assessment 14

5.3 How we prioritise climate-related risk

relative to other types of risk 14

5.4 How we manage our climate-related risks 14

5.5 Time horizons and how these link to strategic

planning horizons and capital deployment plans 15

5.6 Value chain exclusions 15

6.

Strategy 16

6.1 Scenarios and scenario analysis 16

6.2 Current climate-related impacts 22

6.3 Material climate-related risks and opportunities 23

6.4 Transition plan aspects of our strategy 33

6.5 Managing through the transition

and key dependencies 41

6.6 How we align transition plan aspects of

our strategy with internal capital deployment

and funding decisions 42

7.

Targets 43

8.

Metrics 47

8.1 Our GHG emissions 47

8.2 Transition risk metrics 50

8.3 Physical risk metrics 53

8.4 Climate-related opportunity metrics 54

8.5 Capital deployment metrics 55

8.6 Internal emissions price 56

8.7 Remuneration metrics 56

Appendices 57

Appendix I: Climate scenarios – assumptions

and reference models 57

Appendix II: GHG inventory report 59

Appendix III: GHG inventory assurance report 69

Appendix IV: Description of physical assets

and PPAs linked to physical assets 73

Appendix V: Glossary and definitions 74

Malcolm Johns
CHIEF EXECUTIVE

Barbara Chapman CNZM

CHAIR

1. Message from the Chair and Chief Executive

Powering a Sustainable

and Thriving Aotearoa

Genesis Energy (‘Genesis’) has

a unique role in supporting

New Zealand’s transition to a net

zero future by 2050. Climate change

presents one of the most significant

challenges of our time, and reducing

greenhouse gas emissions is a

strategic imperative that sits at the

heart of our purpose: powering a

sustainable and thriving Aotearoa.

In FY24, we released our Gen35 strategy – a

long-term plan to guide our actions over the

next decade. This strategy focuses on three

key pillars: growing renewable generation,

supporting customers to electrify, and using

our flexibility to help manage the volatility of

generation from New Zealand’s growing pool

of renewable sources.

New Zealand’s climate legislation and

international commitments has made it clear

that net zero 2050 is the country’s destination.

To get there, 60% of New Zealanders’ energy

must come from electricity. Achieving this

will require a step-change in how we power

our homes, businesses, and communities.

Energy underpins our economy, and access

to affordable, reliable electricity is essential

to give people and businesses the confidence

to decarbonise and embrace electrification.

Leading the transition

Genesis plays a central role in enabling this

national transformation. We are committed to

investing in new renewable generation to help

decarbonise the energy system.

The transition of Huntly Power Station to the

Huntly Portfolio gained momentum this year

with the commencement of construction of

our first grid-scale battery and progressing

our investigation into biomass as a sustainable

alternative to coal. We’re also exploring

development of a new fast start multi-fuel

peaker plant to help support grid stability

during peak demand or when supply dips

from renewable generation.

Our renewable portfolio also shifted into a higher

gear. We opened Lauriston, our first solar farm¹

and have three more solar sites advancing in

our pipeline. At the same time, our investment

in ChargeNet is helping grow New Zealand’s

largest electric vehicle charging network.

As the domestic gas supply continues to decline,

we are responding proactively through strategic

agreements such as those with Methanex, and

the development of the Tariki gas field.

Navigating a challenging year

FY25 was a particularly challenging year for

generation. Hydrology conditions fluctuated

significantly, while gas supply continued to

decline. These factors highlight the important

and unique role our thermal assets perform in

New Zealand's electricity market. Our generation

portfolio proved resilient, enabling us to deliver

strong financial results whilst stepping in to

support the stability of the grid during supply

dips from renewable generation.

However, increasing our thermal generation to

support the stability of the grid came with trade-

offs. In the absence of available gas, we had to

rely more heavily on coal to meet demand. This

saw us miss our FY25 greenhouse gas emissions

reduction target for generation – but we were

still below our FY20 baseline. This highlights the

reality that emissions reduction is rarely linear.

Science Based Targets

and long-term goals

Our current SBTs, aimed for a 36% reduction

in generation emissions and 21% reduction in

emissions from sold products (gas and LPG sales)

compared to our FY20 baseline. The emission

reduction target for FY25 from sold products

was met.

Through FY25, we faced several challenges that

impacted our ability to achieve our scope 1 and 2

SBT (generation) target. Actual emissions in FY25

were 6% lower than FY20 baseline, compared to

the target of 36%. A range of factors impacted

our ability to achieve the target, including

the speed at which the market is developing

renewables, hydrology conditions, and most

significantly, the stressed gas market.

Despite the conditions in FY25, we remain

committed to reducing our emissions. We

were proud to receive Science Based Targets

initiative (SBTi) verification of our net zero 2040

goal this year, aligning our strategy to support

New Zealand’s journey to net zero 2050.

While our emissions profile may vary year

to year, the importance lies in the direction

of travel over time, and our long-term

commitment to decarbonisation.

Working together to deliver change

We know the scale of the challenge cannot be

met by any one player alone. Genuine long-term

partnerships between business, government, iwi,

and households are essential. We won’t always

agree, but where there is consensus, we will act,

within and beyond our sector, to ensure progress

while delivering value to our shareholders.

Transparency remains a priority for us. We

are pleased to release our second Climate

Statement, prepared under the Financial

Markets Conduct Act 2013. It describes how

we are managing climate-related risks and

opportunities, and how our strategy to support

the transition is evolving.

Ngā mihi nui,

Malcolm Johns

CHIEF EXECUTIVE

Barbara Chapman CNZM

CHAIR

1. Jointly owned with FRV Australia.

1

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout GenesisAbout this reportIntroduction

2. About this report
Reporting entity

Genesis is a Climate Reporting Entity (CRE) under the Financial

Markets Conduct Act 2013 and, as such, is required to prepare

a Group Climate Statement. This report includes climate-related

disclosures for Genesis, its subsidiaries, controlled entities

and the Group’s interests in associates and joint arrangements

(together, ‘Genesis’ or the ‘Group’). The Group structure used in

this report aligns with that used for Genesis’ FY25 Consolidated

Financial Statements.

Basis of preparation and

statement of compliance

These climate-related disclosures comply with the Aotearoa

New Zealand Climate Standards (NZ CS) as issued by the External

Reporting Board (XRB).

In preparing these climate-related disclosures, Genesis has

elected to use adoption provision 2: Anticipated financial impacts

contained within NZ CS 2. This adoption provision exempts

Genesis from disclosing the anticipated financial impacts of

climate-related risks and opportunities reasonably expected by

Genesis, the time horizons over which they could reasonably be

expected to occur and why quantitative information is unable

to be provided.

This report was authorised for issue, for and on behalf of the

Board on 25 August 2025.

Barbara Chapman Catherine Drayton

CHAIR OF THE BOARD CHAIR OF THE AUDIT COMMITTEE

Reporting period and currency

This report covers the period from 1 July 2024 to 30 June 2025

(‘FY25’). FY24 refers to the period from 1 July 2023 to 30 June 2024,

similarly for any other financial year referenced in this report.

Any reference to $ in this report refers to New Zealand dollars.

Materiality

Information required by NZ CS must be disclosed if it is material;

this requires us to apply our judgement when determining what to

disclose. NZ CS 3 states that ‘information is material if omitting,

misstating or obscuring it could reasonably be expected to

influence decisions that primary users make on the basis of an

entity’s climate-related disclosures’. NZ CS 3 defines primary users

of this report as our existing and potential investors, lenders and

other creditors.

To aid with making materiality judgements, we determine

materiality by considering internal and external factors, such

as whether the matter:


could plausibly have a material impact on Genesis in the short,

medium, and/or long-term;


could reasonably be expected to influence an

investment decision;


has been consistently raised by our primary users or is

considered of high interest to them or is something they would

expect to see being disclosed;


could have a significant impact on our reputation or our

transition to a low emissions future; or


is relevant and needed to provide context.

When disclosing current financial impacts, we apply the same

materiality as applied by our auditors for the Consolidated

Financial Statements (refer to Deloitte’s Audit Report in the

FY25 Integrated Report).

The quantitative threshold used for our Consolidated Financial

Statements is not considered appropriate when determining which

climate-related risks and opportunities should be disclosed given:

(i) we are considering the potential impact over multiple years out

to 2050; (ii) the size of our balance sheet; and (iii) the complexity of

our operations.

2

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout GenesisIntroductionAbout this report

Disclaimer
This report contains forward-looking statements, such as potential

impacts, climate scenarios, targets, forecasts and statements of

our current intentions. Forward-looking statements are statements

that are based on historical experience and various other factors

that are reasonable under the circumstances. They are statements

regarding our intent, belief or current expectations with regard to

our business and operations and other climate and sustainability

related commitments, targets, projections, scenarios, risk and

opportunity assessments, pathways, forecasts, metrics and other

proxy data.

Words such as ‘will’, ‘may’, ‘expect’, ‘intend’, ‘seek’, ‘would’,

‘continue’, ‘plan’, ‘estimate’, ‘potential’, ‘anticipate’, ‘believe’,

‘risk’, ‘aim’, ‘forecast’, ‘assumption’, ‘projection’, ‘target’, ‘goal’,

‘guidance’ or other similar words, are used to identify forward-

looking statements. These statements reflect our current views

on future events and are subject to change due to certain known

and unknown risks, uncertainties, assumptions and other factors

which are, in many instances, beyond our control, and have been

made based on management’s expectations or beliefs concerning

climate change and its potential impact on Genesis.

This report uses relatively lengthy time frames and plausible

scenarios to assess potential impacts. Statements in this report

use a greater number of assumptions and estimates than our

Consolidated Financial Statements. These assumptions and

estimates are subject to change over time, and, when coupled

with the longer timeframes used in these disclosures, make any

assessment of materiality inherently uncertain. In addition, our

climate scenarios and strategic plan and the data underlying

used to construct them and our climate-related risk and impact

assessment capabilities continue to evolve. The market practice in

relation to these disclosures also remain subject to evolution and

change over time.

The information in this report includes metrics, estimates and

other information that is subject to significant uncertainty.

The uncertainty may relate to the collection of data, and

methodologies to analyse the data, which involves various

estimates and assumptions, and/or underlying data that is obtained

from third parties, some of which cannot be independently

verified. As a result, we expect that certain disclosures made in

this report may be amended, updated, recalculated, and restated

in the future as the quality and completeness of our data and

methodologies continues to improve. For clarity, Genesis makes no

commitment to update the information in this report.

The forward-looking statements made in this report are not

guarantees or predictions of future performance and there is a

risk that estimates, judgements, assumptions, views, scenarios or

projections may turn out to be incorrect and that these risks may

cause actual outcomes to differ materially from those expressed

or implied in this report. In particular, there is inherent uncertainty

around future climate-related policy and legislation, current

scientific understanding of climate change and its impacts.

Accordingly, Genesis gives no representation, warranty or

assurance (including as to the quality, accuracy or completeness

of any forward-looking statements set out in this report), that the

occurrence of the events expressed or implied in any forward-

looking statement made in this report will occur.

Enquiries

For any questions or comments regarding this report, please

contact investor.relations@genesisenergy.co.nz.

2. About this report continued

3

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout GenesisIntroductionAbout this report

Genesis is a vertically integrated energy business. Our operations
include generation and wholesale procurement of energy, trading

energy and the sale of energy to residential, business and wholesale

customers. We supply electricity, LPG and natural gas to more than

520,000 customers in New Zealand through three retail brands (Genesis,

Frank*Energy and Ecotricity). On 10 June 2025 we announced we will

consolidate our three retail brands into a single unified Genesis brand. In

FY25 34% of our customers used at least one fossil fuel (FY24: 39%) and

the majority of these customers used a combination of fossil fuels and

electricity (FY25: 71%, FY24: 79%).

Genesis also owns a 65.29% share of ChargeNet

NZ Limited (“ChargeNet”). ChargeNet is a

provider of electric vehicle charging solutions

which includes New Zealand’s largest and

most accessible network of national electric

vehicle fast-charging stations. Genesis supply’s

electricity to ChargeNet and offers an EV

EVerywhere add on to EV plans that enables

Genesis customers to use ChargeNet stations

but pay the same price as charging at home.

Genesis gross margin is predominately driven

by the sale of electricity (FY25: 78%, FY24:

73%), sale of gas (FY25: 6%, FY24: 7%), sale of

LPG (FY25: 8%, FY24: 8%) and Kupe (FY25: 8%,

FY24: 8%).

Genesis generates electricity from a diverse

portfolio of assets across New Zealand

2

,

including hydro, solar

3

and fossil fuel thermal

generation. The geographic spread and diversity

of our generation assets provides vital support

to the country’s electricity sector. Genesis sits

at the intersection of supply and demand for

several energy sources as well as providing

back-up generation for New Zealand’s electricity

supply when renewable sources are unable

to meet demand. The Huntly Power Station is

located near three major population centres:

Auckland, Tauranga and Hamilton. Its strategic

position provides access to cooling water and

minimal transmission constraints. The station

plays a critical role supporting the security

of supply in New Zealand’s highly renewable

electricity system.

New Zealand’s renewable energy grid is

significantly influenced by weather conditions. In

FY25, 58% of electricity we generated came from

fossil fuel thermal

4

(FY24: 55%) and 42% came

from hydro (FY24: 45%).

Genesis owns a 46% share of the Kupe Joint

Venture (JV), which owns the Kupe gas field

5

.

Kupe gas field is a vital part of our vertically

integrated gas portfolio, providing Genesis

with access to gas for our operations and our

customers. Diagram 2 provides an overview of

our integrated value chain.

3.1 Our business model

3. About Genesis and the context in which we operate

2. Huntly Power Station, and Tongariro, Waikaremoana and Tekapo Power Schemes. Refer to Diagram 1 for an overview of our

generation asset locations and Power Purchase Agreements (PPAs), Appendix IV for a description of our physical assets and

PPAs linked to physical generation assets and refer to our website for further information on our generation sites.

3. Via Genesis’ 40% share of Lauriston Solar Project Limited Partnership which owns and operates Lauriston solar farm.

4. Based on GWh

5. Refer to Appendix IV for a description of Kupe JV’s physical assets and contractual arrangements.

4

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout this reportIntroduction

About Genesis

3.1 Our business model continued
We remain focused on evolving our business

model to integrate new grid technologies into

our portfolio (including solar generation, utility

scale batteries and in time new forms of storage

and flexible generation) as well as customer-side

technologies aimed at delivering less expensive

energy to customers with lower emissions

(including electricity plans and offerings for

EV owners, other distributed energy more

resources, and electrification opportunities).

Genesis is a mixed ownership model company,

listed on the New Zealand Stock Exchange and

the Australian Securities Exchange with majority

Crown ownership (51%).

For further information about Genesis, refer to

our FY25 Integrated Report.

46%

WHOLESALEKUPE

Diverse generation options

Hydro, gas, coal, diesel

Wholesale markets we operate in

Electricity, gas, carbon, and LPG

Share in Kupe joint venture

Provides access to fuel

Supports the transition

Power schemes

3 hydro and 1 thermal

Share in Lauriston solar farm

Lenihitatur molupti aciaest

que natus dem et molupta

44

440%

RETAIL

Brands

Genesis, Frank*Energy

and Ecotricity

Fuels

Electricity, gas, LPG

Customers spread

across NZ

LPG depots and delivery agents

delivering from Northland to Southland

3

3

520k+

27

Diagram 1: Generation assets and Power Purchase Agreements (PPAs) linked to physical generation assets

Waipipi wind PPA

Kupe

46

% Share

Huntly

1,204

Peak Capacity/MW

Tongariro

362

Peak Capacity/MW

Tauhara geothermal PPA

Waikaremoana

138

Peak Capacity/MW

Tekapo

190

Peak Capacity/MW

Lauriston

63

Peak Capacity/MW

Thermal

Hydro

PPA linked to electricity

generation from this site

Solar in joint venture

arrangement

Gas

Key

5

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout this reportIntroduction

About Genesis

Diagram 2: Overview of our integrated value chain
Rain

Sun, wind and

geothermal

Gas sales

LPG sales

Retail sale

520,519

customers

Wholesale

sales

2,594 GWh

731 GWh

16.9 PJ

Genesis’

Kupe share

Gas

LPG

2,594 GWh

731 GWh


Wholesale

electricity

portfolio

6.6 PJ

1 0.0 PJ

8.7 PJ

29 kt

160 kbbl

3,613 GWh

6,289 GWh

6.8 PJ

43 kt

4 k t

1.9 PJ

160 kbblKupe sales

Oil sales

321 GWh

Renewable

generation

PPAs

6

18 kt

Thermal

generation

Coal

InputsElectricity generation process

Electricity generated is transmitted

through the grid

Electricity, gas and LPG is purchased

and onsold to customers

3.1 Our business model continued

6. Power purchase agreements.

6

GENESIS CLIMATE STATEMENT 2025TargetsMetricsStrategyRisk managementGovernanceAbout this reportIntroduction

About Genesis

3.2 The context in which we operate
Through the Zero Carbon Act

7

, New Zealand

has committed to achieving net zero emissions

for most sectors of the economy by 2050

(net zero 2050). This national commitment,

alongside similar global actions is shaping the

long-term operating environment for businesses.

In alignment with this and the business’ long-

term trajectory, Genesis has set a Science

Based Target (SBT) to reach net zero emissions

by 2040 (net zero 2040). This earlier target

reflects the Science Based Targets initiative’s

(SBTi) guidance, which recognises the power

sector’s critical role in enabling economy-wide

decarbonisation. Genesis’ net zero 2040 target

has been independently validated by the SBTi

and aligns with the sector-specific pathway

required to support New Zealand’s broader

climate ambition.

Decreasing New Zealand’s reliance on fossil fuels

for electricity generation and electrification of

activities like transport and heating is expected

to drive a significant portion of the transition to

a net zero economy. Electrification will create

more demand for electricity.

Renewable electricity supply will need to

increase substantially to meet the anticipated

growth in electricity demand. Wind and solar

power are now the cheapest forms of new

electricity generation and are expected to

expand to displace base load thermal generation,

moving the remaining thermal generation to play

a critical firming role for New Zealand.

7. Climate Change Response (Zero Carbon) Amendment Act 2019.

8. Emissions Budget 4 Advice, Climate Change Commission, November

[TRUNCATED]

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