Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 146.3	$ 153.6
Real estate	2,054.3	1,905.2
Investment in unconsolidated ventures	0.4	0.9
Property and equipment, net	5.5	2.9
Other assets	61.3	39.1
Total assets	2,267.8	2,101.7
LIABILITIES
Accounts payable	63.8	47.4
Accrued development costs	111.0	104.5
Earnest money on sales contracts	146.4	148.3
Deferred tax liability, net	25.6	24.4
Accrued expenses and other liabilities	67.5	56.7
Debt	705.6	704.5
Total liabilities	1,119.9	1,085.8
Forestar Group Inc. shareholders’ equity:
Common Stock, Value, Issued	49.8	49.6
Additional paid-in capital	640.0	636.2
Retained earnings	457.1	329.1
Stockholders' equity	1,146.9	1,014.9
Noncontrolling interests	1.0	1.0
Total equity	1,147.9	1,015.9
Total liabilities and equity	$ 2,267.8	$ 2,101.7