Attributable to owners of the Company Note Share capital Treasury shares Share option reserve Foreign currency translation reserve Merger reserve Fair value reserve Other reserve(1) Retained earnings Noncontrolling interests Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2024 Group Balance at 1 October 2023, as restated 25,048 (3,303) 2,041 203 (4,794) 28,192 1,125 2,747 – 51,259 Loss for the financial year – – – – – – – (3,916) – (3,916) Other comprehensive income Exchange differences on translating foreign operations – – – 3,248 – – – – – 3,248 Fair value loss on financial assets at FVTOCI 17 – – – – – (90) – – – (90) – – – 3,248 – (90) – – – 3,158 Total comprehensive loss for the financial year – – – 3,248 – (90) – (3,916) – (758) Balance at 30 September 2024 25,048 (3,303) 2,041 3,451 (4,794) 28,102 1,125 (1,169) – 50,501 (1) This relates to the share of associate’s and joint venture’s hedging reserve and transactions between owners of an associate. The accompanying notes form an integral part of and should be read in conjunction with these financial statements. 61 ANNUAL REPORT 2024 STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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