Perennial Holdings Private Limited - Annual Report 2024

Attributable to owners of the Company Share capital Other reserves Foreign currency translation reserve Retained earnings Total Noncontrolling interests Total equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 Transactions with owners, recognised directly in equity Contributions by and distributions to owners Dividends (note 16) – – – (5,000) (5,000) (45,957) (50,957) Capital injection by noncontrolling interests – – – – – 3,843 3,843 Remeasurement of convertible bonds (note 12) – 154 – – 154 87 241 Imputed interest on loans from shareholders – (4) – – (4) – (4) Transfer to other reserves – (2,784) – (604) (3,388) – (3,388) Non-reciprocal capital contribution from immediate holding company – 484,439 – – 484,439 – 484,439 Total contributions by and distributions to owners – 481,805 – (5,604) 476,201 (42,027) 434,174 Total transactions with owners – 481,805 – (5,604) 476,201 (42,027) 434,174 At 31 December 2024 2,205,290 931,546 (408,518) 278,012 3,006,330 1,348,383 4,354,713 Consolidated Statement of Changes in Equity (Cont’d) Year ended 31 December 2024 The accompanying notes form an integral part of these financial statements. OVERVIEW PERFORMANCE SUSTAINABILITY FINANCIALS APPENDIX 165 ANNUAL REPORT 2024

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