Impact Minerals Limited Annual Report 2021

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2021 Impact Minerals Ltd Annual Report 2021 98 The Consolidated Statement of Changes in Equity should be read in conjunction with the accompanying notes. Issued capital $ Option reserve $ Foreign currency translation reserve $ Financial asset reserve $ Transactions with non- controlling interest $ Accumulated losses $ Total equity $ At 1 July 2019 44,900,024 577,577 (504,747) (506,456) (1,161,069) (31,445,495) 11,859,834 Total comprehensive loss for the year - - - - - (1,685,165) (1,685,165) Other comprehensive income - - - - - - - Total comprehensive loss for the year (net of tax) - - - - - (1,685,165) (1,685,165) Transactions with owners in their capacity as owners Transfer to retained earnings - - - 506,456 - (506,456) - Derecognition of foreign exchange reserve - - 504,747 - - - 504,747 Shares issued 2,135,505 - - - - - 2,135,505 Share issue costs (103,686) - - - - - (103,686) Fair value of options issued - 665,841 - - - - 665,841 Fair value of options expired - (238,150) - - - 238,150 - At 30 June 2020 46,931,843 1,005,268 - - (1,161,069) (33,398,966) 13,377,076 At 1 July 2020 46,931,843 1,005,268 - - (1,161,069) (33,398,966) 13,377,076 Total comprehensive loss for the year - - - - - (4,760,174) (4,760,174) Other comprehensive income - - - 45,000 - - 45,000 Total comprehensive loss for the year (net of tax) - - - 45,000 - (4,760,174) (4,715,174) Transactions with owners in their capacity as owners Shares issued 7,303,750 - - - - - 7,303,750 Share issue costs (502,114) - - - - - (502,114) Fair value of options issued - 169,238 - - - - 169,238 Exercise of options 54,160 (54,160) - - - - - Fair value of options expired - (218,350) - - - 218,350 - At 30 June 2021 53,787,639 901,996 - 45,000 (1,161,069) (37,940,790) 15,632,776

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