Note 3. Earnings per share 2026 $ 2025 $ Basic earnings per share1 (1.2) (1.4) Diluted earnings per share1 (1.2) (1.4) Weighted average number of shares Number Number Used in calculating basic earnings per share1 218,511,926 167,241,065 Used in calculating diluted earnings per share1 218,511,926 167,241,065 $ $ Profit/(loss) used in calculating basic and diluted loss per share (2,607,786) (2,406,942) (1) Restated for 1:30 consolidation completed in March 2026 Due to the loss incurred in the current year, no share options or performance rights have been included in the calculation as they have an anti-dilutive effect. Note 4. Expenses Profit/(loss) before income tax includes the following: 2026 $ 2025 $ Employee benefits expense* Salaries & wages 951,644 725,467 Directors’ fees 198,393 175,017 Defined contribution superannuation expense 76,607 106,212 Share based payments (refer Note 18(b)) 406,858 181,188 Movement in leave provisions (4,623) 16,068 Other 37,469 111,489 1,666,348 1,315,441 * Excludes employee costs capitalised to exploration and evaluation expenditure Note 5. Income tax 2026 $ 2025 $ (a) N umerical reconciliation between aggregate tax expense recognised in the consolidated statement of profit or loss and other comprehensive income and tax expense calculated per the statutory income tax rate Accounting profit/(loss) before income tax (2,607,786) (2,406,942) At the Group’s statutory income tax rate of 30% (782,336) (722,083) Non-deductible expenses/(non-assessable income) 122,538 54,973 Deferred tax assets not brought to account1 659,798 667,110 – – Notes to the Financial Statements for the year ended 30 June 2026 50 Sunstone Metals Limited Annual Report 2026
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