44 STATEMENT OF CHANGES IN EQUITY For the year ended 30 June 2023 Contributed equity Other contributed equity Foreign currency translation reserve Share based payments reserve Accumulated losses Total equity Consolidated $ $ $ $ $ $ Balance at 1 July 2021 (as originally reported) 80,290,062 464,000 (453,320) 1,753,886 (44,203,909) 37,850,719 Adjustment for correction of error - - - - 2,476 2,476 Balance at 1 July 2021 - restated 80,290,062 464,000 (453,320) 1,753,886 (44,201,433) 37,853,195 Loss after income tax benefit for the year (restated) - - - - (25,014,055) (25,014,055) Other comprehensive income for the year, net of tax - - 34,615 - - 34,615 Total comprehensive income for the year - - 34,615 - (25,014,055) (24,979,440) Transactions with owners in their capacity as owners: Shares issued (note 20) 4,202,222 - - - - 4,202,222 Share issue costs (note 20) (492,735) - - - - (492,735) Immaterial reclassification - - (433,333) - 433,333 - Issue of shares on exercise of options 16,700 - - (5,622) 5,622 16,700 Cancellation of convertible note 464,000 (464,000) - - - - Share based payments (note 35) - - - 1,674,581 - 1,674,581 Expired options - - - (159,142) 159,142 - Balance at 30 June 2022 restated 84,480,249 - (852,038) 3,263,703 (68,617,391) 18,274,523 The above statement of changes in equity should be read in conjunction with the accompanying notes FINANCIAL REPORT
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