Issued Capital $ Accumulated Losses $ Distribution Reserve $ Foreign Currency Translation Reserve $ Share Based Payments Reserve $ Total Equity $ 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 At 1 July 2021 51,832,009(23,954,720) (309,421) (22,829) 1,511,691 29,056,730 Loss for the year – (18,195,977) – – – (18,195,977) Other comprehensive income – – – (28,937) – (28,937) Total comprehensive loss for the period – (18,195,977) – (28,937) – (18,224,914) Value of options issued to Sienna Option holders – – – – – – Share placement and SPP ordinary shares 18,411,450 – – – – 18,411,450 Equity raising costs (1,240,346) – – – – (1,240,346) Share based payments – 293,171 – – (53,520) 239,651 Issue of ordinary shares on exercise of options 50,266 – – – – 50,266 At 30 June 2022 69,053,379 (41,857,526) (309,421) (51,766) 1,458,171 28,292,837 The accompanying notes form part of these financial statements. Consolidated Statement of Changes in Equity for the year ended 30 June 2023 38 INOVIQ Limited
RkJQdWJsaXNoZXIy MjE2NDg3