CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2022	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 264.8	$ 153.6
Real estate	2,022.4	1,905.2
Investment in unconsolidated ventures	0.5	0.9
Property and equipment, net	5.7	2.9
Other Assets	49.6	39.1
Total assets	2,343.0	2,101.7
LIABILITIES
Accounts payable	72.2	47.4
Accrued development costs	122.3	104.5
Earnest money on sales contracts	136.2	148.3
Deferred tax liability, net	36.9	24.4
Accrued Liabilities	70.1	56.7
Long-Term Debt	706.0	704.5
Total liabilities	1,143.7	1,085.8
Commitments and contingencies (Note 12)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 49,761,480 and 49,580,389 shares issued and outstanding at September 30, 2022 and 2021, respectively	49.8	49.6
Additional paid-in capital	640.6	636.2
Retained earnings	507.9	329.1
Stockholders' equity	1,198.3	1,014.9
Noncontrolling interests	1.0	1.0
Total equity	1,199.3	1,015.9
Total liabilities and equity	$ 2,343.0	$ 2,101.7