Impact Minerals Ltd Annual Report 2023 43 Issued capital $ Option reserve $ Financial asset reserve $ Transactions with noncontrolling interest $ Accumulated losses $ Total equity $ At 1 July 2021 53,787,639 901,996 45,000 (1,161,069) (37,940,790) 15,632,776 Total comprehensive loss for the year – – – – (2,399,307) (2,399,307) Other comprehensive income – – 27,500 – – 27,500 Total comprehensive loss for the year (net of tax) – – 27,500 – (2,399,307) (2,371,807) Transactions with owners in their capacity as owners Shares issued 5,199,999 – – – – 5,199,999 Share issue costs (560,771) – – – – (560,771) Fair value of options issued – 656,820 – – – 656,820 Fair value of options expired – (152,800) – – 152,800 – At 30 June 2022 58,426,867 1,406,016 72,500 (1,161,069) (40,187,297) 18,557,017 At 1 July 2022 58,426,867 1,406,016 72,500 (1,161,069) (40,187,297) 18,557,017 Total comprehensive loss for the year – – – – (5,782,028) (5,782,028) Other comprehensive income – – (96,250) – – (96,250) Total comprehensive loss for the year (net of tax) – – (96,250) – (5,782,028) (5,878,278) Transactions with owners in their capacity as owners Shares issued 4,360,000 – – – – 4,360,000 Share issue costs (44,348) – – – – (44,348) Fair value of options issued – 422,717 – – – 422,717 Fair value of options expired – (117,300) – – 117,300 – At 30 June 2023 62,742,519 1,711,433 (23,750) (1,161,069) (45,852,025) 17,417,108 The Consolidated Statement of Changes in Equity should be read in conjunction with the accompanying notes. for the year ended 30 June 2023 Consolidated Statement of Changes in Equity
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