36 INOVIQ Limited Issued Capital $ Accumulated losses $ Distribution Reserve $ Foreign Currency Translation reserve $ Share Based Payments Reserve $ Total Equity $ 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 At 1 July 2020 19,286,885 (12,828,179) (309,421) (62,905) 388,734 6,475,114 Loss for the year - (11,150,880) - - - (11,150,880) Other comprehensive income - - - 40,076 - 40,076 Total comprehensive loss for the period - (11,150,880) - 40,076 - (11,110,804) Value of options issued to Sienna Option holders - - - - 461,899 461,899 Share based payments - 24,339 - - 661,058 685,397 Issue of ordinary shares on exercise of options 286,479 - - - - 286,479 Issue of shares to Sienna Cancer Diagnostics Ltd shareholders as part of the Scheme of Arrangement 32,258,645 - - - - 32,258,645 At 30 June 2021 51,832,009 (23,954,720) (309,421) (22,829) 1,511,691 29,056,730 The accompanying notes form part of these financial statements. Consolidated Statement of Changes in Equity for the year ended 30 June 2022
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