CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2024	Sep. 30, 2023
ASSETS
Cash and Cash Equivalents, at Carrying Value	$ 416.2	$ 616.0
Real estate	2,115.9	1,790.3
Investment in unconsolidated ventures	0.5	0.5
Property and equipment, net	6.1	5.9
Other assets	60.0	58.0
Total assets	2,598.7	2,470.7
LIABILITIES
Accounts payable	61.7	68.4
Accrued development costs	107.3	104.1
Earnest money on sales contracts	144.5	121.4
Deferred tax liability, net	50.8	50.7
Accrued Liabilities	55.8	61.2
Long-Term Debt	705.7	695.0
Total liabilities	1,125.8	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, 50,602,722 and 49,903,713 shares issued and outstanding at March 31, 2024 and September 30, 2023, respectively	50.6	49.9
Additional paid-in capital	663.3	644.2
Retained earnings	758.0	674.8
Stockholders' equity	1,471.9	1,368.9
Noncontrolling interests	1.0	1.0
Total equity	1,472.9	1,369.9
Total liabilities and equity	$ 2,598.7	$ 2,470.7