For the year ended 30 June 2025 Issued Capital $ Accumulated Losses $ Distribution Reserve $ Foreign Currency Translation Reserve $ Share Based Payments Reserve $ Total Equity $ At 30 June 2024 75,125,621 (56,915,617) – (26,810) 1,803,134 19,986,328 Loss for the year – (6,932,280) – – – (6,932,280) Other comprehensive income – – – (76,684) – (76,684) Total comprehensive loss for the period – (6,932,280) – (76,684) – (7,008,964) Proceeds from issue of shares 3,085,531 – – – – 3,085,531 Transaction costs on issue of shares (162,017) – – – – (162,017) Share based payments – – – – 813,556 813,556 Transfer of expired share-based payments – 848,929 – – (848,929) – At 30 June 2025 78,049,135 (62,998,968) – (103,494) 1,767,761 16,714,434 For the year ended 30 June 2024 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 The accompanying notes form part of these financial statements. Consolidated Statement of Changes in Equity for the year ended 30 June 2025 32 INOVIQ Limited
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