Consolidated statement of changes in equity

for the year ended 31 December 2023

Share capital

Share capital reserve

Foreign currency translation reserve

Share-based payments reserve

Financial assets at FVOCI reserve

Accumulated losses

Total equity

Note

$’000

$’000

$’000

$’000

$’000

$’000

$’000

Balance as at 1 January 2023

370,972

(26,909)

(562)

9,321

-

(272,815)

80,007

Profit for the year

-

-

-

-

-

5,211

5,211

Other comprehensive loss

-

-

(4,852)

-

(895)

-

(5,747)

Total comprehensive income/(loss)

-

-

(4,852)

-

(895)

5,211

(536)

Issue of shares on acquisitions

27.1

32,724

-

-

-

-

-

32,724

Issue of shares on exercise of options

27.1, 27.2

42,572

(35,920)

-

-

-

-

6,652

Share based payments

27.3

-

-

-

8,786

-

-

8,786

Share based payments associated with acquisitions

27.3

-

-

-

21,278

-

-

21,278

Transfer on exercise of options

27.3

-

-

-

(3,939)

-

3,939

-

75,296

(35,920)

-

26,125

-

3,939

69,440

Balance as at 31 December 2023

446,268

(62,829)

(5,414)

35,446

(895)

(263,665)

148,911

Note

Balance as at 1 January 2022

170,840

-

(1,153)

5,942

-

(173,471)

2,158

Loss for the year

-

-

-

-

(104,079)

(104,079)

Other comprehensive income

-

-

591

-

-

591

Total comprehensive loss

-

-

591

-

-

(104,079)

(103,488)

Contributions of equity

27.1

175,000

-

-

-

-

175,000

Transaction costs arising on new share issues

(7,816)

-

-

-

-

(7,816)

Issue of shares on exercise of options

27.1, 27.2

32,948

(26,909)

-

-

-

6,039

Share based payments

27.3

-

-

-

8,114

-

8,114

Transfer on exercise of options

27.3

-

-

-

(4,735)

4,735

-

200,132

(26,909)

-

3,379

-

4,735

181,337

Balance as at 31 December 2022

370,972

(26,909)

(562)

9,321

-

(272,815)

80,007

The above consolidated statement of changes of equity should be read in conjunction with the accompanying notes.