Share Capital $’000 Share Option Reserve $’000 Currency Translation Reserve $’000 (Accumulated deficit)/ retained earnings $’000 Total Equity $’000 Balance at 1 January 2023 167,740 3,222 (10,680) (118,693) 41,589 Profit after income tax expense for the year – – – 157,081 157,081 Other comprehensive income for the year, net of tax – – (10) – (10) Total comprehensive income for the year – – (10) 157,081 157,071 Transactions with owners in their capacity as owners: 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 Balance at 31 December 2023 173,127 4,382 (10,690) 38,388 205,207 Share Capital $’000 Share Option Reserve $’000 Currency Translation Reserve $’000 Retained earnings $’000 Total Equity $’000 Balance at 1 January 2024 173,127 4,382 (10,690) 38,388 205,207 Profit after income tax expense for the year – – – 142,043 142,043 Other comprehensive income for the year, net of tax – – 24,198 – 24,198 Total comprehensive income for the year – – 24,198 142,043 166,241 Transactions with owners in their capacity as owners: Share issue costs (9) – – – (9) Loan funded shares converted 277 – – – 277 Transfer on conversion of loan funded shares 105 (105) – – – Share options exercised 1,383 – – – 1,383 Transfer on exercise of options 813 (813) – – – Share-based payments – 1,231 – – 1,231 On-market share buy-back (10,426) – – – (10,426) Balance at 31 December 2024 165,270 4,695 13,508 180,431 363,904 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes Neuren Pharmaceuticals Limited Annual Report 2024 26
RkJQdWJsaXNoZXIy MjE2NDg3