For the year ended 30 June 2024 Issued Capital $ Accumulated Losses $ Distribution Reserve $ Foreign Currency Translation Reserve $ Share Based Payments Reserve $ Total Equity $ At 30 June 2023 69,053,379 (51,072,522) – (45,076) 1,679,616 19,615,397 Loss for the year – (6,554,350) – – – (6,554,350) Other comprehensive income – – – 18,266 – 18,266 Total comprehensive loss for the period – (6,554,350) – 18,266 – (6,536,084) Proceeds from issue of shares 6,750,000 – – – – 6,750,000 Transaction costs on issue of shares (677,758) – – – – (677,758) Share based payments – – – – 834,773 834,773 Transfer of expired share-based payments – 711,255 – – (711,255) – At 30 June 2024 75,125,621 (56,915,617) – (26,810) 1,803,134 19,986,328 For the year ended 30 June 2023 At 30 June 2022 69,053,379 (41,857,526) (309,421) (51,766) 1,458,171 28,292,837 Loss for the year – (8,969,241) – – – (8,969,241) Other comprehensive income – – – (206,345) – (206,345) Total comprehensive loss for the period – (8,969,241) – (206,345) – (9,175,586) Reclassification adjustment to income statement on disposal of subsidiary – – – 213,035 – 213,035 Transfer of reserve to accumulated losses on disposal of subsidiary – (309,421) 309,421 – – – Share based payments – – – – 338,684 338,684 Value of options that did not meet vesting conditions – – – – (53,573) (53,573) Transfer of expired share-based payments – 63,666 – – (63,666) – At 30 June 2023 69,053,379 (51,072,522) – (45,076) 1,679,616 19,615,397 The accompanying notes form part of these financial statements. Consolidated Statement of Changes in Equity for the year ended 30 June 2024 34 INOVIQ Limited
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