Share Capital $’000 Share Option Reserve $’000 Currency Translation Reserve $’000 Accumulated Surplus/ (Deficit) $’000 Total Equity $’000 Equity as at 1 January 2022 167,578 1,234 (10,682) (118,877) 39,253 Reversal of share issue costs 162 – – – 162 Share based payments – 1,988 – – 1,988 Transactions with owners 162 1,988 – – 2,150 Profit after income tax – – – 184 184 Other comprehensive income – – 2 – 2 Total Comprehensive income for the year – – 2 184 186 Equity as at 31 December 2022 167,740 3,222 (10,680) (118,693) 41,589 Share issue costs (18) – – – (18) Loan funded shares converted 1,104 – – – 1,104 Transfer on conversion of loan funded shares 420 (420) – – – Share options exercised 2,533 – – – 2,533 Transfer on exercise of options 1,348 (1,348) – – – Share based payments – 2,928 – – 2,928 Transactions with owners 5,387 1,160 – – 6,547 Profit after income tax – – – 157,081 157,081 Other comprehensive loss – – (10) – (10) Total Comprehensive income for the year – – (10) 157,081 157,071 Equity as at 31 December 2023 173,127 4,382 (10,690) 38,388 205,207 The notes on pages 34 to 50 form part of these consolidated financial statements. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2023 Neuren Pharmaceuticals Limited Annual Report 2023 32
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