Consolidated Statement of Changes in Equity (continued) Consolidated Statement of Changes in Equity (continued) For the financial year ended 31 December 2025 For the financial year ended 31 December 2025 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 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. 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 At 1 January 2025 2,205,290 931,546 (408,518) 278,012 3,006,330 1,348,383 4,354,713 Total comprehensive income for the year Loss for the year – – – (138,952) (138,952) (22,194) (161,146) Other comprehensive income Foreign currency translation differences relating to foreign operations, net of tax – – (61,357) – (61,357) (32,983) (94,340) Foreign currency translation differences on monetary item forming part of net investment in foreign operations, net of tax – – (3,354) – (3,354) – (3,354) Effective portion of changes in fair value of cash flow hedges – (195) – – (195) – (195) Share of other comprehensive income of associates and joint ventures – (144) (46,249) – (46,393) (4,387) (50,780) Total other comprehensive income – (339) (110,960) – (111,299) (37,370) (148,669) Total comprehensive income for the year – (339) (110,960) (138,952) (250,251) (59,564) (309,815) The accompanying accounting policies and explanatory notes form an integral part of the financial statements. OVERVIEW PERFORMANCE SUSTAINABILITY FINANCIALS APPENDIX 171 170 PERENNIAL HOLDINGS PRIVATE LIMITED ANNUAL REPORT 2025
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