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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) | Equity / (deficit) attributable to owners of the parent | Issued capital | Share premium | Changes in non-controlling interest | Own shares trading premium | Stock options and share based incentives | Convertible instruments | Cost of own shares held | Retained deficit | Foreign currency translation reserve | Revaluation of PP&E and effect of tax rate change | Non-controlling Interests | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Jun. 30, 2022 | $ 127,358,573 | $ 4,637 | $ 158,819,506 | $ (255,893) | $ (916,202) | $ 3,767,925 | $ 175,745 | $ (3,530,926) | $ (32,682,893) | $ 969,402 | $ 1,007,272 | $ 30,940,275 | $ 158,298,848
Share-based incentives | 2,573,244 | 5 | 631,778 |  | 135,361 | 1,806,100 |  |  |  |  |  |  | 2,573,244
Business combination | 154,979,344 | 1,640 | 153,357,564 |  |  | 1,620,140 |  |  |  |  |  |  | 154,979,344
Capitalization of convertible notes | 12,211,638 | 153 | 12,211,485 |  |  |  |  |  |  |  |  |  | 12,211,638
Purchase of own shares | (26,206,394) |  |  |  |  |  |  | (26,206,394) |  |  |  |  | (26,206,394)
Issuance of convertible notes | 9,109,516 |  |  |  |  |  | 9,109,516 |  |  |  |  |  | 9,109,516
Distribution of dividends by subsidiary |  |  |  |  |  |  |  |  |  |  |  | (452,129) | (452,129)
(Loss) profit for the period | (7,658,449) |  |  |  |  |  |  |  | (7,658,449) |  |  | 3,144,170 | (4,514,279)
Other comprehensive income (loss) | 280,605 |  |  |  |  |  |  |  |  | 280,605 |  | 336,302 | 616,907
Balance at Dec. 31, 2022 | 272,648,077 | 6,435 | 325,020,333 | (255,893) | (780,841) | 7,194,165 | 9,285,261 | (29,737,320) | (40,341,342) | 1,250,007 | 1,007,272 | 33,968,618 | 306,616,695
Balance at Jun. 30, 2023 | 298,594,088 | 6,493 | 327,028,559 | (255,893) | (780,841) | 6,645,442 | 9,285,261 | (30,553,591) | (13,903,017) | 1,282,377 | (160,702) | 31,902,019 | 330,496,107
Share-based incentives | 7,535,426 | 4 | 526,017 |  |  | 7,009,405 |  |  |  |  |  |  | 7,535,426
Purchase of own shares | (734,388) |  |  |  |  |  |  | (734,388) |  |  |  |  | (734,388)
Distribution of dividends by subsidiary |  |  |  |  |  |  |  |  |  |  |  | (151,612) | (151,612)
(Loss) profit for the period | (4,483,185) |  |  |  |  |  |  |  | (4,483,185) |  |  | 3,043,222 | (1,439,963)
Other comprehensive income (loss) | (370,169) |  |  |  |  |  |  |  |  | (370,169) |  | (74,085) | (444,254)
Balance at Dec. 31, 2023 | $ 300,541,772 | $ 6,497 | $ 327,554,576 | $ (255,893) | $ (780,841) | $ 13,654,847 | $ 9,285,261 | $ (31,287,979) | $ (18,386,202) | $ 912,208 | $ (160,702) | $ 34,719,544 | $ 335,261,316

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