Issued capital $’000 Reserves $’000 Accumulated losses $’000 Total $’000 Balance as at 1 July 2023 155,309 13,691 615 169,615 Comprehensive income/loss Net loss for the year – – (32,191) (32,191) Other comprehensive income – – – – Total comprehensive loss – – (32,191) (32,191) Transactions with owners Shares issued 365 (365) – – Share-based payments – 706 – 706 Total transactions with owners 365 341 – 706 Balance as at 30 June 2024 155,674 14,032 (31,576) 138,130 Issued capital $’000 Reserves $’000 Retained earnings $’000 Total $’000 Balance as at 1 July 2022 133,091 13,310 9,225 155,626 Comprehensive income/loss Net loss for the year – – (8,610) (8,610) Other comprehensive income – – – – Total comprehensive loss – – (8,610) (8,610) Transactions with owners Shares issued 23,219 (533) – 22,686 Share issue costs (1,001) – – (1,001) Share-based payments – 914 – 914 Total transactions with owners 22,218 381 – 22,599 Balance as at 30 June 2023 155,309 13,691 615 169,615 The consolidated statement of changes in equity should be read in conjunction with the accompanying notes. Consolidated Statement of Changes in Equity for the year ended 30 June 2024 42 Sheffield Resources Limited Annual Report 2024
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