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 Share Capital $’000 Share Option Reserve $’000 Currency Translation Reserve $’000 Retained earnings $’000 Total Equity $’000 Balance at 1 January 2025 165,270 4,695 13,508 180,431 363,904 Profit after income tax expense for the year – – – 30,436 30,436 Other comprehensive income for the year, net of tax – – (26,339) – (26,339) Total comprehensive income for the year – – (26,339) 30,436 4,097 Transactions with owners in their capacity as owners: Share issue costs (37) – – – (37) Loan funded shares converted 4,140 – – – 4,140 Transfer on conversion of loan funded shares 1,575 (1,575) – – – Share options exercised 2,249 – – – 2,249 Transfer on exercise of options 1,320 (1,320) – – – Share-based payments – 3,674 – – 3,674 On-market share buy-back (39,573) – – – (39,573) Balance at 31 December 2025 134,944 5,474 (12,831) 210,867 338,454 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes Neuren Pharmaceuticals Limited Annual Report 2025 34
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