For the year ended 30 June 2026 Issued Capital $ Accumulated Losses $ Foreign Currency Translation Reserve $ Share Based Payments Reserve $ Total Equity $ At 30 June 2025 78,049,135 (62,998,968) (103,494) 1,767,761 16,714,434 Loss for the year – (7,505,123) – – (7,505,123) Other comprehensive income – – 200,014 – 200,014 Total comprehensive loss for the period – (7,505,123) 200,014 – (7,305,109) Proceeds from issue of shares 10,199,939 – – – 10,199,939 Transaction costs on issue of shares (597,023) – – – (597,023) Share based payments – – – (120,096) (120,096) Transfer of expired share-based payments – 307,893 – (307,893) – At 30 June 2026 87,652,051 (70,196,198) 96,520 1,339,772 18,892,145 For the year ended 30 June 2025 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/(loss) – – (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 The accompanying notes form part of these financial statements. Consolidated Statement of Changes in Equity for the year ended 30 June 2026 34 INOVIQ Limited
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