Note 27. Parent Entity Information Information relating to Sunstone Metals Limited: 2025 $ 20241 $ Current assets 1,938,911 2,197,375 Non-current assets 60,034,484 50,775,579 Total assets 61,973,395 52,972,954 Current liabilities 503,230 1,422,052 Non-current liabilities 3,389 35,240 Total liabilities 506,619 1,457,292 Net assets 61,466,776 51,515,662 Issued capital 142,379,088 131,310,143 Accumulated losses (85,878,405) (84,444,976) Share based payments reserve 4,966,093 4,650,495 Total shareholders’ equity 61,466,776 51,515,662 Net profit/(loss) for the year (1,431,573) (2,821,274) Total comprehensive profit/(loss) (1,431,573) (2,821,274) Note 1: The prior period comparative information for the parent entity disclosure has been adjusted to correct for an error in the treatment of unrealised foreign exchange gains and losses on intercompany balances receivable by Sunstone Metals Limited from its subsidiaries. Unrealised gains and losses should be recognised in the income statement of the parent entity as the loans are deemed to be a net investment in a foreign operation per AASB 121 The effects of changes in foreign exchange rates. This adjustment impacts the ‘non-current assets’, ‘accumulated losses’, ‘net income/(loss) for the year’ and ‘total comprehensive income/(loss)’. The unrealised gains and losses are eliminated on consolidation in the Balance Sheet, and included in ‘other comprehensive income’ in the Income Statement, and do not impact disclosures made in the current or prior period consolidated financial statements. There have been no guarantees entered into by the Parent Entity in relation to any debts of its subsidiaries. The Parent Entity has no restricted cash balances at 30 June 2025 (2024: $15,225). Restricted cash balances previously represented term deposits securing performance guarantees over rental of the Company’s office premises in Brisbane. The accounting policies of the parent entity are consistent with those of the consolidated entity, as disclosed in Note 1. 65 Sunstone Metals Limited Annual Report 2025
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