CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
ASSETS
Cash and Cash Equivalents, at Carrying Value	$ 359.2	$ 616.0
Real estate	2,238.7	1,790.3
Investment in unconsolidated ventures	0.3	0.5
Property and equipment, net	6.5	5.9
Other assets	70.3	58.0
Total assets	2,675.0	2,470.7
LIABILITIES
Accounts payable	70.9	68.4
Accrued development costs	112.5	104.1
Earnest money on sales contracts	163.8	121.4
Deferred tax liability, net	52.8	50.7
Accrued expenses and other liabilities	56.0	61.2
Debt	706.1	695.0
Total liabilities	1,162.1	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, 50,607,995 and 49,903,713 shares issued and outstanding at June 30, 2024 and September 30, 2023, respectively	50.6	49.9
Additional paid-in capital	664.6	644.2
Retained earnings	796.7	674.8
Stockholders' equity	1,511.9	1,368.9
Noncontrolling interests	1.0	1.0
Total equity	1,512.9	1,369.9
Total liabilities and equity	$ 2,675.0	$ 2,470.7