Consolidated Statement of Changes in Equity For the year ended 31 December 2025 Issued Capital $ Share-Based Payments Reserve $ Foreign Currency Translation Reserve $ Accumulated Losses $ Total Equity $ Balance at 1 January 2025 282,542,038 2,267,749 (9,950,042) (239,431,201) 35,428,544 Loss for the period - - - (14,308,070) (14,308,070) Foreign currency translation difference for foreign operations - - 496,100 - 496,100 Total comprehensive loss for the period - - 496,100 (14,308,070) (13,811,970) Share-based payment transactions - 1,091,441 - - 1,091,441 Issues of ordinary shares 23,547,470 - - - 23,547,470 Share issue costs (1,266,971) 69,742 - - (1,197,229) Transfer on exercise of options 600,942 (600,942) - - - Transfer of options lapsed - (745,636) - 745,636 - Total transactions with owners 22,881,441 (185,395) - 745,636 23,441,682 Balance at 31 December 2025 305,423,479 2,082,354 (9,453,942) (252,993,635) 45,058,256 Balance at 1 January 2024 281,447,226 2,410,285 (7,090,733) (221,550,296) 55,216,482 Loss for the period - - - (18,445,636) (18,445,636) Foreign currency translation difference for foreign operation - - (2,859,309) - (2,859,309) Total comprehensive loss for the period - - (2,859,309) (18,445,636) (21,304,945) Share-based payment transactions - 1,077,837 - - 1,077,837 Issues of ordinary shares 12,600 - - - 12,600 Share options exercised 426,750 - - - 426,750 Share issue costs (180) - - - (180) Transfer on exercise of options 655,642 (655,642) - - - Transfer of options lapsed - (564,731) - 564,731 - Total transactions with owners 1,094,812 (142,536) - 564,731 1,517,007 Balance at 31 December 2024 282,542,038 2,267,749 (9,950,042) (239,431,201) 35,428,544 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes. 51 CENTAURUS METALS LIMITED ANNUAL REPORT
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