ANNUAL Report June 2025 Consolidated Statement of Changes in Equity 9 Consolidated Statement of Changes in Equity For the Year ended 30 June 2025 Attributable to the Shareholders of EQ Resources Limited Consolidated Issued Capital $ Accumulated Losses $ Reserves $ Total Equity $ At 1 July 2023 27,222,060 (14,440,909) 3,523,413 16,304,564 Profit / (loss) before income tax for the period - (28,258,882) - (28,258,882) Currency translation difference - (817,390) - (817,390) Bargain purchase gain - 24,435,012 - 24,435,012 Gain/(loss) on revaluation of financial assets - 1,698,278 - 1,698,278 Prior period adjustment 154,323 - - 154,323 Other comprehensive income for the period - (3,996) - (3,996) Total comprehensive loss for the period 154,323 (2,946,978) - (2,792,655) Issue of share capital 42,162,613 - - 42,162,613 Share issue costs (1,200,567) - - (1,200,567) Share based payments - - 4,036,880 4,036,880 Equity settled share based payments - - (1,885,177) (1,885,177) Total transactions with owners in their capacity as owners 40,962,046 - 2,151,703 43,113,749 Balance at 30 June 2024 68,338,429 (17,387,887) 5,675,116 56,625,658 At 1 July 2024 68,338,429 (17,387,887) 5,675,116 56,625,658 Profit / (loss) before income tax for the period - (39,307,079) - (39,307,079) Prior year restatement - bargain purchase gain - (12,831,231) - (12,831,231) Prior period restatement – depreciation - 535,768 - 535,768 Currency translation difference - - 3,164,340 3,164,340 Loss on revaluation of financial assets - (1,006,729) - (1,006,729) Loss on lease modification - (604,898) - (604,898) Retained loss derecognition upon acquisition of subsidiary - (6,765,470) - (6,765,470) Gain on extinguishment of financial liability - 1,691,128 - 1,691,128 Other comprehensive income for the period - (773) - (773) Total comprehensive loss for the period - (58,289,284) 3,164,340 (55,124,944) Issue of share capital 25,168,600 - - 25,168,600 Share premium 6,111,535 - - 6,111,535 Share issue costs (1,372,811) - - (1,372,811) Share based payments - - 4,879,119 4,879,119 Total transactions with owners in their capacity as owners 29,907,324 - 4,879,119 34,786,443 Balance at 30 June 2025 98,245,753 (75,677,171) 13,718,575 36,287,157 EQ Resources Limited Annual Report 2025 75 For the year ended 30 June 2025 Consolidated Statement of Changes in Equity
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