CITY OF LAGUNA NIGUEL STATISTICAL SECTION OVERVIEW (UNAUDITED) YEAR ENDED JUNE 30, 2024 This part of the City’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government’s overall financial health. Contents Page Financial Trends Information – These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. 98 Revenue Capacity Information – These schedules contain information to help the reader assess the City’s most significant local revenue source, property taxes. 106 Debt Capacity Information – These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 112 Demographic and Economic Information – These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 115 Operating Information – These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 120 (97)