Notes to the Consolidated Financial Statements continued ANNUAL REPORT June 2026 Consolidated Statement of Changes in Equity Consolidated Statement of Changes in Equity For the Year ended 30 June 2026 Note Contributed equity A$’000 Accumulated profit/(losses) A$’000 Reserves A$’000 Total A$’000 At 1 July 2025 93,487 (70,918) 13,718 36,287 Profit / (Loss) for the year - 7,113 - 7,113 Other comprehensive income: Foreign currency translation differences - - (5,843) (5,843) Total comprehensive income for the period - 7,113 (5,843) 1,270 Issue of share capital 110,956 - - 110,956 Share issue costs (6,133) - - (6,133) Share-based payments recognised in equity - - 11,888 11,888 Total transactions with owners in their capacity as owners 104,823 - 11,888 116,711 Balance at 30 June 2026 198,310 (63,805) 19,763 154,268 At 1 July 2024 68,338 (17,388) 5,675 56,625 Prior year reclassification 1(f) - (19,061) - (19,061) Profit / (Loss) for the year - (39,228) - (39,228) Other comprehensive income: Foreign currency translation differences - - 3,164 3,164 Total comprehensive loss for the period - (39,228) 3,164 (36,064) Reclassification 1(e) (4,759) 4,759 - - Issue of share capital 25,169 - - 25,169 Share premium 6,112 - - 6,112 Share issue costs (1,373) - - (1,373) Share-based payments recognised in equity - - 4,879 4,879 Total transactions with owners in their capacity as owners 25,149 4,759 4,879 34,787 Balance at 30 June 2025 93,487 (70,918) 13,718 36,287 The above consolidated statement of changes in equity should be read in conjunction with the accompanying note. Consolidated Statement of Changes in Equity For the year ended 30 June 2026 EQ Resources Limited Annual Report 2026 47
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