Speciality Metals International Limited Annual Report 2019

Page | 34 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2019 Attributable to the Shareholders of Speciality Metals International Limited CONSOLIDATED Issued Capital $ Accumulated Losses $ Reserves $ Total Equity $ AT 1 JULY 2017 1,797,341 - 574,160 2,371,501 Loss for the period - (1,478,746) - (1,478,746) Other comprehensive income for the period - - - - Total comprehensive loss for the period - (1,478,746) - (1,478,746) Issue of share capital 1,873,734 - - 1,873,734 Share issue costs (117,508) - - (117,508) Share based payments - - 23,455 23,455 Lapse of options - 160,000 (160,000) - Total transactions with owners in their capacity as owners 1,756,226 160,000 (136,545) 1,779,681 BALANCE AT 30 JUNE 2018 3,553,567 (1,318,746) 437,615 2,672,436 AT 1 JULY 2018 3,553,567 (1,318,746) 437,615 2,672,436 Profit / (loss) for the period - 3,808,863 - 3,808,863 Other comprehensive income for the period - - - - Total comprehensive loss for the period - 3,808,863 - 3,808,863 Issue of share capital 4,378,166 - - 4,378,166 Share issue costs (280,654) - - (280,654) Share based payments - 433,844 (433,844) - Performance Rights Vested but not Exercised - - 326,229 326,229 Total transactions with owners in their capacity as owners 4,097,512 433,844 (107,615) 4,423,742 BALANCE AT 30 JUNE 2019 7,651,079 2,923,961 330,000 10,905,040