b'Centaurus Metals Limited and its controlled entities Financial Report 31 December 2024Note 27.Group Entities Ownership interest Country of Incorporation2024 2023Parent Entity Centaurus Metals LimitedAustralia100%100% Subsidiaries Centaurus Resources Pty LtdAustralia100%100% San Greal Resources Pty LtdAustralia100%100% Itapitanga Holdings Pty LtdAustralia100%100% Centaurus Brasil Minerao LtdaBrazil100%100% Centaurus Pesquisa Mineral LtdaBrazil100%100% Centaurus Gerenciamento LtdaBrazil100%100% Centaurus Niquel Ltda Brazil100%100% Itapitanga Minerao LtdaBrazil100%100% Note 28.Parent Entity Disclosures 2024 $2023 $ Results of the Parent Entity Loss for the period(1)(21,655,368)(40,019,748) Total comprehensive loss for period(21,655,368)(40,718,748) (1)During the year ended 31 December 2024 the parent entity provided for an impairment of $12,000,000 (2023: $25,000,000) (relating to loans to subsidiaries based on an assessment of recoverability). 2024 $2023 $ Financial Position of the Parent Entity at Year End Current assets16,199,27834,531,143 Non- current assets(1)21,534,95222,695,440 Total assets37,734,23057,226,583Current liabili]es2,207,8262,186,615 Non-current liabili]es712,55687,760 Total liabili]es2,920,3822,274,375 Net assets34,813,84854,952,208Share capital282,542,038281,447,226 Reserves2,267,7492,410,285 Accumulate losses(249,995,939)(228,905,303) Total equity34,813,84854,952,208 (1)Included within non-current assets are investments in and loans to subsidiaries net of provision for impairment. Ultimate recoupment is dependent on successful development and commercial exploitation or, alternatively, sale of the respective project areas.Page 52 of 60CENTAURUS METALS LIMITED ANNUAL REPORT 77'