Note Share capital Treasury shares Share option reserve Fair value reserve Retained earnings Total $’000 $’000 $’000 $’000 $’000 $’000 2024 Company Balance at 1 October 2023 25,048 (3,303) 2,041 (4,350) 10,618 30,054 Profit for the financial year – – – – 18,036 18,036 Other comprehensive income Fair value loss on financial assets at FVTOCI 17 – – – (90) – (90) Total comprehensive income for the financial year – – – (90) 18,036 17,946 Balance at 30 September 2024 25,048 (3,303) 2,041 (4,440) 28,654 48,000 Note Share capital Treasury shares Share option reserve Fair value reserve Retained earnings Total $’000 $’000 $’000 $’000 $’000 $’000 2023 Company Balance at 1 October 2022 25,048 (3,303) 2,041 (4,410) (10,341) 9,035 Profit for the financial year – – – – 20,959 20,959 Other comprehensive income Fair value gain on financial assets at FVTOCI 17 – – – 60 – 60 Total comprehensive income for the financial year – – – 60 20,959 21,019 Balance at 30 September 2023 25,048 (3,303) 2,041 (4,350) 10,618 30,054 The accompanying notes form an integral part of and should be read in conjunction with these financial statements. 63 ANNUAL REPORT 2024 STATEMENTS OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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