CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2023	Sep. 30, 2023
ASSETS
Cash and Cash Equivalents, at Carrying Value	$ 458.9	$ 616.0
Real estate	2,009.8	1,790.3
Investment in unconsolidated ventures	0.5	0.5
Property and equipment, net	5.8	5.9
Other assets	58.8	58.0
Total assets	2,533.8	2,470.7
LIABILITIES
Accounts payable	65.3	68.4
Accrued development costs	99.9	104.1
Earnest money on sales contracts	140.9	121.4
Deferred tax liability, net	50.2	50.7
Accrued Liabilities	63.4	61.2
Long-Term Debt	705.3	695.0
Total liabilities	1,125.0	1,100.8
Commitments and contingencies (Note 11)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 49,909,713 and 49,903,713 shares issued and outstanding at December 31, 2023 and September 30, 2023, respectively	49.9	49.9
Additional paid-in capital	644.9	644.2
Retained earnings	713.0	674.8
Stockholders' equity	1,407.8	1,368.9
Noncontrolling interests	1.0	1.0
Total equity	1,408.8	1,369.9
Total liabilities and equity	$ 2,533.8	$ 2,470.7