CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 216.4	$ 264.8
Real estate	2,067.7	2,022.4
Investment in unconsolidated ventures	0.5	0.5
Property and equipment, net	5.6	5.7
Other Assets	50.9	49.6
Total assets	2,341.1	2,343.0
LIABILITIES
Accounts payable	73.0	72.2
Accrued development costs	98.0	122.3
Earnest money on sales contracts	147.8	136.2
Deferred tax liability, net	34.7	36.9
Accrued Liabilities	60.6	70.1
Long-Term Debt	706.4	706.0
Total liabilities	1,120.5	1,143.7
Commitments and contingencies (Note 11)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 49,772,555 and 49,761,480 shares issued and outstanding at December 31, 2022 and September 30, 2022, respectively	49.8	49.8
Additional paid-in capital	641.1	640.6
Retained earnings	528.7	507.9
Stockholders' equity	1,219.6	1,198.3
Noncontrolling interests	1.0	1.0
Total equity	1,220.6	1,199.3
Total liabilities and equity	$ 2,341.1	$ 2,343.0